Persons in detention

A person is disregarded for Council Tax purposes if they are:

• detained in a prison, a hospital or any other place under a court order
• detained under immigration controls
• detained under the mental health acts
• a member of the armed forces detained in accordance with armed forces legislation

If a person is detained for non-payment of Council Tax or non-payment of a fine related to Council Tax, they are not disregarded.

A property that is unoccupied as the usual occupier is detained is exempt from paying Council Tax.

If I am held in police custody can I qualify for disregard?

No. The disregard may only be granted if a court has remanded a person into custody

Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property or someone leaves). Failure to do so may result in a penalty.

We will contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.

If you want to apply 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