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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.

Person in Detention

You may be entitled to a Council Tax exemption if the person liable to pay Council Tax is in prison.

How does the property qualify for an exemption?

The unoccupied property can be furnished and liability for Council Tax is the responsibility of a person who is detained in prison.

Note: A person detained for non-payment of a fine does not qualify.

 

How long will the exemption last?

The exemption will last for as long as the qualifying conditions exist.

 

How to apply:

To apply you should complete and return the persons in detention application form (PDF, 92 KB)(opens new window).