Council tax for soemone in prison

[didds]

A ownsd a house outright, sole occupant etc.

A ends in prison for a very few years - eg two.

What happens about council tax on the property in those two years - A has no income so cannot pay, there are no other tenants to pay it.

Or do empty properties attract no CT? (ISTR that they do).

cheers

didds

[Dod101]

In my Council area, and it may apply nationwide I do not know, it will be an Exempt Dwelling. To be an Exempt Dwelling, inter alia, the dwelling is unoccupied because 'the sole or main residence of the householder is elsewhere eg nursing home, prison.........' There is no time limit.

Dod

[modellingman]

A ownsd a house outright, sole occupant etc.

A ends in prison for a very few years - eg two.

What happens about council tax on the property in those two years - A has no income so cannot pay, there are no other tenants to pay it.

Or do empty properties attract no CT? (ISTR that they do).

cheers

didds

See https://www.gov.uk/benefits-and-prison/ ... ion.gov.uk for information in the matter. There is an exemption, except on the case of imprisonment for failure to pay Council Tax including a fine, but it must be claimed.

There is no general exemption for empty properties and Councils have some discretion as to how they are treated. See https://www.gov.uk/council-tax/second-h ... properties. Councils can in fact add a surcharge of 50% to the standard charge if a home has been empty for more than two years but is otherwise habitable and many do. I believe that the were recent proposals to increase the surcharge to 100%.