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Council Tax

Class D - Property left empty by someone who has gone into legal detention

Apply for a Class D Exemption

An exemption can be applied if the Sole/Main resident is in Legal detention relating to  the following criteria :

  • In prison or hospital by order of a court
  • Under the Mental Health Act 1983
  • Under the deportation provision of the Immigration Act 1972.

It also applies if the usual occupier is imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957.

This exemption doesn't apply if a person is in police custody before their first court appearance or they're detained for non-payment of Council Tax or a fine.

To apply please email