Class D – Property left empty by someone in prison

A Class D exemption applies when a property is left unoccupied because the person who is liable for Council Tax has been detained in prison, remanded in custody, or detained under certain legal powers.

This exemption prevents people from being charged Council Tax when they cannot occupy their home due to compulsory detention imposed by the courts or authorities.

To qualify for a Class D exemption, all the following must apply:

• The property must be unoccupied
• The home must be empty.
• If anyone else lives in the property (family, friends, tenants), the exemption cannot be applied.
• The person who would normally be liable for Council Tax must be detained

This includes individuals who are:

• Serving a prison sentence
• Remanded in custody awaiting trial or sentencing
• Held under immigration detention
• Detained under the Mental Health Act (in specific legal circumstances)
• Detained under any other lawful order that prevents them from living at home
• The detention must be legally mandated
• The person must be held under lawful authority, not through voluntary admission.

The exemption cannot be applied if:

• The person is imprisoned for non‑payment of Council Tax or a fine, this is specifically excluded in national regulations. If the imprisonment relates to Council Tax enforcement, an exemption is not allowed.
• The property is occupied, even if only one other person lives there such as a partner, adult child, or lodger the exemption is not permitted.
• The liable person is detained in circumstances that are not custody

For example:

• Hospital stays (this may fall under Class E instead)
• Voluntary rehabilitation stays
• Voluntary mental health inpatient care

For as long as the person is detained AND the property remains unoccupied

There is no set time limit the exemption continues until:

• the person is released, or
• the property becomes occupied, or
• the tenancy or ownership changes.
• Once the person is no longer detained, the exemption ends immediately.

If you want to apply for a Class D exemption or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else