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
- By telephoning Local Taxes on 01738 477430
- By completing and returning the personal discount application [831Kb] and Murray Royal disclosure mandate [74Kb] form/s
- In person at Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
- By emailing firstname.lastname@example.org
Verification from the prison authority/hospital will be required before any exemption can be awarded.