Different types of council tax discounts and exemptions

People in prison or detention

If someone is in detention, therefore leaving their home unoccupied, the home is exempt from council tax:

If someone is in detention but there are still others living in the property, you may be entitled to a discount on your council tax: 

For council tax purposes, 'detention' means that someone is:

    • being held in a prison, a hospital or any other place, under the orders of a British court
    • being held under the Immigration Act 
    • being held under the Mental Health Act
    • imprisoned, detained or in custody under the Armed Forces Act
    • a prisoner on temporary release 

    You can't claim a discount or exemption if:  

    • the detention is only for a short period of time
    • the person is in police custody before his/her first court appearance
    • the person is in prison for non-payment of fines or non-payment of council tax