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- Occupied - visiting forces
Occupied - visiting forces
A dwelling is exempt from council tax if any person who would otherwise have been liable has a ‘relevant association’ with a visiting force from a country to which the Visiting Forces Act 1952 applies. A person has a relevant association with a visiting force if he or she is:-
- A member of that force or a member of a civilian component of the force.
- A dependant of a member, provided that the dependant is not a British citizen or is not ordinarily resident in the United Kingdom.
A dwelling owned or rented by a person with a relevant association is exempt even though other people may live in the dwelling who do not have such an association. The exemption does not apply if the person associated with the visiting force would not be a liable person. A person’s membership of a visiting force may be proved by a certificate issued under
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