Persons in Detention
People who are detained by order of a court, whether they are in prison, a hospital or in any other place may be entitled to a disregard discount.
This discount is applied even for short sentences and whilst the property in question remains their main residence.
This discount does not apply for people in police custody until they are remanded in custody by a court. It also does not apply where the person is detained for non-payment of council tax or for defaulting payment of a fine.
Where a property is empty as a result of the liable person being detained, the proper would be Exempt under Class D and an exemption application would need to be filled out.