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Council tax reductions for people in detention


When counting the members of a household for the purpose of council tax, some people in detention can be disregarded.

If the number of adult residents who are not disregarded is either one or none a discount or exemption may apply.

The person in detention must be

  • In a prison, detention centre or hospital  because of a court (including an Armed Forces Standing Civilian Court) order, sentence or warranty. Someone in police custody before their first court appearance does not qualify and
  • Detained for a reason other than non-payment of council tax or fines

If there is only one adult resident once the person in detention has been disregarded. A 25% discount may apply.

Apply for a person in detention discount.


  • The property must be unoccupied but can be furnished

The person liable to pay council tax must be held in detention in prison or elsewhere (for example a hospital)

Complete an exemption form for a person in detention.