Class D - Prisoners and other people in detention

If your home is unoccupied because you are in prison or have been detained, you do not have to pay council tax on it.

This exemption applies where a property  is unoccupied because the person responsible for paying the council tax (and who lived in the property as their only or main home) has been detained in a prison, in a hospital or somewhere else, by the order of a UK court or an Armed Forces' Standing Civilian Court.

This does not include:

  • People in police custody until they are remanded in custody by a court
  • People detained for non-payment of council tax or a fine

This does include:

  • People detained under the deportation provisions of the Immigration Act 1971
  • People detained under the Mental Health Act 1983.

Exemption time limit

There is no time limit on this exemption. It remains active for as long as the property  is unoccupied and the person liable to pay the council tax is in detention.

To apply for a class D exemption

Complete the online Person in detention application form.

We will contact the place where the person is detained to confirm details of the application.

 
Did you find what you were looking for?Did you find what you were looking for?
  1.  
  2.  
    1. We use your views to improve our website. If you have a query about our services, please email customerservices@rushmoor.gov.uk.

    1. We use your views to improve our website. If you have a query about our services, please email customerservices@rushmoor.gov.uk.

Contacts

Council tax - billing and collection
localtax@rushmoor.gov.uk
Tel: 01252 398912
View full details

 

A - Z of Council Services