Armed forces accommodation
Armed forces accommodation, barracks, messes and married quarters which are owned by the Secretary of State for Defence are exempt from Council Tax under exemption class O.
If you live in Service Family Accommodation (SFA), you will usually pay Contribution in Lieu of Council Tax (CILOCT) instead of council tax.
Furnished second homes where the occupant is living in armed forces accommodation
If you live in MOD housing (see above) in England, Scotland and Wales and pay Council Tax on your own property in England and Scotland you should be able to receive a 50% reduction on the Council Tax on your own property, so long as it is not occupied by anyone but substantially furnished. For example if you have a furnished second home that you go back to occasionally. Please complete a form and upload one of the following evidence types so we can review your Council Tax charge:
- Soldiers assignment order and/or
- Licence to occupy the armed forces accommodation
Empty homes where the occupant is living in armed forces accommodation
If you live in MOD housing (see above) in England, Scotland and Wales and pay Council Tax on your own property in England and Scotland you will not be charged an empty home premium on the Council Tax on your own property. Please complete a form and upload one of the following evidence types so we can review your Council Tax charge on your empty home:
- Soldiers assignment order and/or
- Licence to occupy the armed forces accommodation
If you rent your property in our area out in between using it
Whilst the property is rented to tenants, the tenants or occupiers will be liable for the Council Tax charges.
In between lets you will be charged as follows:
- If its being rented furnished - you should be able to receive a 50% discount on the charge in between lets
- If its being rented without furniture you will be charged 100% empty charge in between lets
When one occupant is in MOD accommodation and one remains in the property
If the home remains the soldiers main home, main residence and they have the intention to return there in between work placements – no single person discount is applicable for the remaining occupant so a full 100% charge will be applicable. However there may be some circumstances where we are able to award a single person discount. Please complete a form with as much information as you can give to us so we can make a decision on your Council Tax charges.
Soldiers posted outside of England, Scotland or Wales
No discount is applicable for furnished second homes and the empty premium will not apply as this property in England will be classed as your main residence for Council Tax purposes.
However, all armed forces personnel deployed on operations overseas, who normally pay Council Tax, can benefit from a tax-free payment on the cost of Council Tax, which is paid directly by the Ministry of Defence. This is called Council Tax Relief (CTR).
Council tax relief (CTR) for service personnel on specified operations
Council tax relief (CTR) is paid to those serving personnel who pay Council Tax in the UK while they are on specified operational tours – it is not paid to those living in armed forces accommodation elsewhere who pay CILOCT as this is dealt with separately. If armed forces personnel are away on a specified tour – so the property here is not classed as a second home or empty – they need to speak to their HR staff and take along a copy of their Council Tax bill which will show there’s no discount applicable for them being away on an operational tour. Their hr team will reimburse the soldier a lump sum back to them at the end of their operational tour.