Council Tax - exemptions, discounts and increases (unoccupied properties)
In prison or other forms of detention
If you, or someone in your household, is in prison for an offence other than not paying a fine, or is being held in another type of detention, you may qualify for a 25%, 50% or 100% reduction in your Council Tax.
The amount depends on how many other adults (aged 18 or over) live in the property.
To qualify the person must be:
- detained in a prison, hospital, or another location by order of a British court
- detained under deportation rules in the Immigration Act 1971
- detained under the Mental Health Act 1983, the Mental Health (Care and Treatment) (Scotland) Act 2003, or the Criminal Procedure (Scotland) Act 1995
- imprisoned, detained or held in custody for more than 48 hours under the Armed Forces Act 2006
How to apply
Use the link below to request an application:
- Unoccupied property information
- Unoccupied property and second homes
- Long term hospital, long term care
- Major repair, structural repair/alteration
- In prison or other forms of detention
- When a person has died and the property is unoccupied
- Repossession and bankruptcy
- Student unoccupied property exemption
- Long term empty properties
- Empty property surcharge
- Other categories