If someone is in detention and their home is unoccupied, it is exempt from council tax. If someone who usually lives with you is in detention but you still live in the property, you may get a discount on your council tax.

If you, or someone in your household, is in detention you may be able to claim a discount or exemption on your council tax. ‘Detention’ means:

  • in prison
  • in a hospital or any other place, under a court order
  • held under the Immigration Act 
  • held under the Mental Health Act
  • imprisoned, detained or in custody under the Armed Forces Act
  • on temporary release from a prison


You will need to provide:

  • The council tax account number
  • The name and address of the detention facility (as mentioned above) as we will need to write to them to confirm
  • The prison number (if applicable)
  • The person in detention’s DOB
  • The date they went into detention

Apply online for an exemption for someone who is in prison

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
6 February 2023