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Armed forces Council Tax exemption

Armed forces accommodation, barracks, messes and married quarters which are owned by the Secretary of State for Defence are exempt from Council Tax.

We cannot give you a Council Tax discount if you live in a privately owned or rented home and one of the occupiers is away in the armed forces.

This is because the house would still be classed as their main residence for taxation purposes. This applies to all those in the armed forces throughout the country and is in accordance with government guidelines. A 50% discount is available.

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).

Visiting armed forces accommodation

As long as at least one resident who would be liable for Council Tax is a member (or dependent) of a visiting force and is neither a British citizen or ordinary resident in the UK.

Apply for an exemption

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After you've applied for an exemption

You must still pay the amount on your Council Tax bill until you hear from us.

If you qualify for the exemption, we’ll check every year that you're still entitled to it.

If your circumstances change

Use our enquiry form to:

  • tell us if your circumstances change in the meantime as this may affect your discount
  • cancel your discount

Contact us enquiry form