Class D - Property Left Empty by Prisoners
Properties left unoccupied because the Council Taxpayer has been committed to a prison, hospital or another place by order of a court are exempt form Council Tax for the duration of their imprisonment. This exemption would not apply where the Taxpayer has been imprisoned for non-payment of fines or non-payment of Council Tax.
To apply for this exemption please advise Revenue Services of
- The name of the person in detention
- The date from which they were detained
- The full address of the prison or detention centre
We would contact the prison or detention centre before granting the exemption.
 |
Listen |  |
Feedback |  |
