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 sewerage charges.


To qualify you must be detained in a prison, hospital or other place by virtue of a court order in the UK.

Exemption is not applicable if you are detained due to non payment of fines.

How to apply

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