Unoccupied Dwelling left Empty by a Person Detained Elsewhere

Class D: Dwelling left Empty by a Person Detained Elsewhere

This exemption applies to unoccupied properties where the owner or tenant of the dwelling is detained in a prison, a hospital or other place of detention. For the purposes of this class, the relevant absentee is the person detained elsewhere in the circumstances set down in Schedule 1(1) Local Government Finance Act 1992.

The exemption includes properties where the relevant absentee is the only occupier and has been detained by order of a court, or is in custody under military law, or where the relevant absentee is remanded in custody, even if not actually held in a prison, but does not include instances where an arrested person has not been remanded by a court. Imprisonment for non-payment of fines or non-payment of council tax does not give rise to exemption, but commitment to prison for non-payment of non-domestic rate or community charges would satisfy the conditions for exemption

How do I apply?

Apply for a council tax exemption

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