Council Tax exemptions

People aged 18 or over who are on remand, in prison or in some other form of detention, are not counted for Council Tax purposes. This includes people imprisoned or in custody under the Armed Forces Act 1976 or detained for more than 48 hours under the Army, Air Force or Naval Act or detained awaiting deportation.

If a property is left unoccupied due to the single owner going into prison, the property will be exempt from Council Tax until their release and return to the property.

If the property is left unoccupied due to the single tenant going into prison, the property will be exempt from Council Tax until their release and return to the property, or until the tenant relinquishes the tenancy or the tenancy is terminated in their absence.

Where a household consists of 2 occupiers and one has been detained in prison, a discount may be granted, on receipt of confirmation of the date admission to prison.

A discount will not be granted if there are still 2 or more people in the household over 18 who are counted for Council Tax purposes or if the prisoner is in prison for non-payment of either Council Tax or a fine.

If you wish to make an enquiry or an application for an exemption, please contact council.tax@sheffield.gov.uk with your: 

• council tax account reference
• full name
• address
• dates and any details of your circumstance to support your request