Occupied - Unoccupied - British armed forces accommodation

Living accommodation for UK armed forces which is owned by the Secretary of State for Defence is exempt whether occupied or not. This includes barracks and other accommodation on military bases, together with married quarters and any other dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation. Contributions in lieu of council tax are payable to billing authorities by the Ministry of Defence to broadly match the amount of council tax which would otherwise have been payable. No exemption notice need be issued in respect of dwellings qualifying for exemption under Class O

How do I apply?

Apply for a council tax exemption

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