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Persons in detention or prison

If a property has been left unoccupied because someone has been detained in a prison, hospital or other place, it may be exempt from council tax charge.

This exemption applies to Council Tax, water and wastewater charges.


To qualify you must be;

  • Detained in a prison, a hospital or other place by virtue of a court order in the United Kingdom, or a standing civilian court established under the Armed Forces Act 1976
  • Detained under Schedule 3(2) of the Immigration Act 1971 (deportation)
  • Detained under Parts, 5,6 or 7 or Sections 136 or 297 of the Mental Health (Dare and Treatment) (Scotland) Act 2003
  • Detained under Sections 52D or 52M of the Criminal Procedure (Scotland) Act 1995

Please note that an exemption is not applicable if you are detained due to non payment of fines.

How to apply

In order to complete our online application, you will be required to supply:

  • A valid email address
  • Evidence of the property being unoccupied and unfurnished, if applicable

Apply online for an unoccupied property reduction

If you are applying for a reduction because you are detained in a prison, a member of the team will contact the prison service to verify your application.

If the property is unoccupied due to being detained under Parts 5, 6 and 7 or Sections 136 or 297 of the Mental Health (Care and Treatment) (Scotland) Act 2003, a document is required to be completed by a doctor at the hospital. This can be downloaded during the application process or can be issued to you.

Alternatively, if you are unable to complete our online application, please download and complete the icon personal discount application [831Kb] and icon Murray Royal disclosure mandate [74Kb] forms. These can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by e-mail to

Verification from the prison authority/hospital will be required before any exemption can be awarded.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430