Some members of the British armed forces may be exempt from paying Council Tax, depending on where they live and the nature of their service.
We will explain when an exemption applies and how to tell us about your circumstances.
Who this applies to
Council Tax exemptions may apply if you are:
- a member of the regular armed forces
- living in barracks or service accommodation
- posted away from your main home for service purposes
Different rules apply to reservists and civilian staff.
When a property is exempt from Council Tax
Your property may be fully exempt if:
- It is your sole or main residence, and
- you are required to live elsewhere due to service duties (for example, deployed overseas or living in armed forces accommodation)
The exemption usually starts from the date you leave the property for service purposes.
When Council Tax still applies
You may still have to pay Council Tax if:
- someone else lives in the property (for example, a partner or family member), or
- the property is no longer considered your main home
In these cases, other discounts may apply instead, such as a single person discount.
Armed forces living in barracks or service accommodation
If you live in military barracks or service accommodation, you do not usually need to pay Council Tax for that accommodation.
Council Tax may still apply to any private property you own or rent elsewhere.
Reservists and civilian staff
Reservists and civilian staff working with the armed forces are not automatically exempt from Council Tax.
However, you may still qualify for another discount depending on your circumstances.
How to tell us about a change
If you think your property should be exempt, or your circumstances have changed, you must tell us.
You will need:
- your Council Tax account number
- details of your service or posting dates
- supporting evidence (for example, deployment or posting confirmation)
Report a change in circumstances