Property left empty by a person detained
Unoccupied exemption class D
An unoccupied property where the person who would normally pay the Council Tax is in prison, can be made exempt for Council Tax. This exemption doesn’t apply if the sentence being served is due to non-payment of Council Tax or a fine.
You must provide proof of your prison number, the custody date and place of detention. Without the full information and all supporting documents we will not be able to award the exemption.