Council Tax exemptions

You may be entitled to a Council Tax exemption for certain types of properties

Prisoner and other people in detention (class D)

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 includes: 

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

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 

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

Apply

Please email revenues@surreyheath.gov.uk (link sends email) to apply for this discount.

Please note, we will contact the place where the person is detained to confirm details of the application.