Discounts and exemptions
Contents
- Introduction
- Single person discount
- Student
- Severely mentally impaired person (SMI)
- Care leavers
- Carer
- Apprentice, youth trainee or skill seeker
- Disability banding relief
- Person in hospital or care home
- Person in detention or prison
- People who provide care or who are cared for
- Person for whom child benefit is payable
- People under the age of 18
- Unoccupied and unfurnished property
- Unoccupied and furnished property discount (not a second home)
- Changes for second homes
- Estate of deceased person
- Spouse, civil partner, or dependent of foreign student
- School leaver
- Religious communities
- Manse or similar dwelling
- Dwelling repossessed by a mortgage lender
- Job-related dwellings
- Occupation prohibited by law/dwellings empty under statute
- Trustee in bankruptcy
- Voluntary care worker
- Visiting forces accommodation
- Ukraine refugees
Person in detention or prison
A person in detention or prison can apply for exemption or discount from council tax. In order to qualify a member of your household would be in prison or some other form of detention because of a court order.
Who can apply?
You can apply if you, or a member of your household are detained in a prison, hospital or any other place, in the following circumstances:
- Under the order of a U.K. court (except for non-payment of a fine).
- Awaiting deportation under the Immigration Act 1971.
- Under the Mental Health Act 1983 or the Mental Health (Scotland) Act 1984.
For more than 48 hours under armed services disciplinary powers.
Amount of discount you may be eligible for
If you normally live with one other adult and they are imprisoned, you may be eligible for a 25% council tax discount.
Alternatively, if no one else lives in your property, you may qualify for a 100% council tax exemption.
We need the following evidence
- Confirmation from the prison or relevant establishment, along with their establishment stamp.
We periodically review all exemptions and discounts to confirm eligibility.
How do I apply?
To apply for this exemption/discount, sign in or register on our Open Portal online account:
Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.
If you are awarded a discount or exemption and the circumstances that led to the award change, you must tell us.
