Council Tax discount for people in prison or detention

Usually people in prison or in some other form of detention are no longer the sole or main resident in a dwelling and are ignored for the purposes of a discount. Homes left empty by someone in detention are exempt from Council Tax. However, if the period of detention is short, the person is still considered to mainly occupy the dwelling and a disregard applies where the person is:

• detained under deportation provisions of the Immigration Act 1971
• detained in a prison, a hospital or other place by a court
• detained under the Mental Health Act 1983 (1984 Scotland)
• imprisoned, detained or in custody (but not in custody under open arrest for the purposes of the Queen's Regulations) for more than 48 hours under the Army Act 1955, Air force Act 1955, or the Naval Discipline Act 1957.

People in police custody before their first court appearance, or detained for non-payment of Council Tax or non-payment of a fine are not treated as being detained for discount purposes.

Changes in circumstances

You must notify us if your circumstances change. Failure to do so could result in financial penalties. See our Report changes affecting your council tax page for more information.