Council Tax (Exempt Dwellings) Order 1992
The Council Tax (Exempt Dwellings) (Amendment) Order 1993
The Council Tax (Exempt Dwellings) (Amendment) Order 1994
an unoccupied dwelling which either;
a) would be the sole or main residence of a qualifying person detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act[3]but for his detention, or
(b) was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such
for the purposes of the above, a dwelling shall be regarded as unoccupied if its only occupant or occupants are persons detained elsewhere in the circumstances there mentioned;
Any premises :
Which are unoccupied and
Where the owner (s) or tenant is detained and
Where the owner (s) or tenant previously lived in the premises or would live in the premises if not for their detention
In the case of a owner this means the freehold or leasehold of a premises and in the case of a tenant the tenancy must be for at least 6 months.
People in detention are those held in prison, hospital or elsewhere by order of a Court except those service sentences for non-payment of Council Tax or fines. This also includes:
Those detained under the Immigration Act 1971
Those detained under the Mental Health Act 1983 or Mental Health (Scotland) Act 1984
Those detained under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957 (except under open arrest or in custody for less than 48 hours)
The exemption will start from the day the premises becomes unoccupied due to the detention of the person
The exemption will last for as long as all of the conditions are met.
