Council Tax Discount - Prisoners

Council Tax legislation provides that people in detention are disregarded from paying Council Tax during any period that they are detained in prison by virtue of an order of court. They will continue to be disregarded during any period that they are released from prison on compassionate grounds unless they have been released on parole or licence. This disregard does not apply to prisoners serving a sentence for non-payment of Council Tax or fines.

The legislation specifies that any person who is in detention for one of the reasons shown below will not be counted in the total number of adult residents in a property:

• A person who is detained in prison, a hospital or any other place under the order of any UK court, including periods on remand.  
• A person who is detailnd under the deportation provisions of the Immigration Act 1971.
• A person detained in a place of safety under the provisions of the Mental Health Act 1983.
• A person as a result of a Court Martial NB.This does not include periods of less than 48 hours under arrest or periods under open arrest.

A property that is unoccupied because the sole occupant of the property has been detained eg. under the Mental Health Act or in prison, is exempt from Council Tax. 

How to claim a discount

Applicants should complete a Council Tax Discount - Prisoners form and return it to the Council Tax section.

More Information

For other information including:

  - Our contact details for enquiries and application forms

 - Opening Hours

 - Viewing your account details online

 - Methods of Payment

see Council Tax Enquiries

Changes in Circumstances

You must inform the Council immediately if the detained person is released from detention or if he/she returns to the address in question.

Applicants must inform the Council as soon as possible if there are any changes to the information provided. This may affect the Council Tax charge and applicants will have to repay any discount that they are not entitled to.