Prisoners
Council Tax bills are issued assuming that there are 2 or more adults living in a property. In some circumstances certain people are not counted when working out the number of occupiers and a discount or exemption may apply.
If there were two occupiers and one can no longer be counted due to imprisonment, this may result in a discount. If however there was only one occupier and they have been detained in prison an exemption may result on confirmation of the details.
To qualify for a reduction the person must be:
- Detained in a prison or other places of detention (including remand prisoners).
- Imprisoned or in custody under the Armed Forces Act 1976 or detained for more than 48 hours under the Army, Air Force or Naval Act or detained awaiting deportation.
- If a property is left unoccupied due to the single occupier going into prison the property will be exempt from Council Tax until their release and return to the property; or
- If the property is rented it will remain exempt until the tenant relinquishes the tenancy or until the tenancy is terminated in their absence; or
- If the person in prison is the owner of the property and was a single occupier the property will be exempt until their release and return, directly to the property.
Where a household consists of 2 occupiers and one has been detained in prison, a discount may be granted, on receipt of confirmation of the date admission to prison.
In all cases an application form must be completed.
Please note: A person in prison for non-payment of Fines or Council Tax will not receive a reduction/exemption for Council Tax purposes.
If you require any further information please contact us at Council Tax.
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