If someone living in your home goes into prison or is detained and without them only one ‘adult’ lives there, you can apply for a 25 percent discount on your council tax.
You may not have to pay council tax if the property is left unoccupied because someone is in prison, held on remand or being held under immigration law.
This can be for any reason other than non-payment of council tax or a fine and the property must have been their main home before they were detained.