Armed Services and Council Tax

Armed Service Personnel who are required to live in barracks in England, Scotland or Wales but own a residential property may be eligible for a Council Tax discount of 50%.
  
The criteria to qualify for the discount is as follows:

• The person liable for Council Tax at the property must be armed service personnel and required to live in barracks in England, Scotland or Wales.
• The residential property in Tameside must be furnished.
• The residential property in Tameside must be unoccupied.

 
The discount only applies to unoccupied properties and not properties where the serviceman/women’s partner/family are in residence.
  
To apply for this discount, please email counciltax@tameside.gov.uk, providing

• your name and address
• Documentary evidence that you are resident in the Barracks.

Partners of Armed Service Personnel

Armed Service Personnel who are required to live in barracks in England, Scotland or Wales or are on active service, but own a residential property where their partner resides, their partner would not qualify for a Single Person’s Discount.
  
The Local Government Finance Act 1992 states a person is liable to pay Council Tax in respect of a dwelling for any day if, on that day he is,

1. a resident of the dwelling and has a freehold interest in the whole or any part of it;
2. a resident and has a leasehold interest in the whole or any part of the dwelling   which is not inferior to another such interest held by another such resident;
3. both such a resident and a statutory secure or introductory tenant of the whole or any part of the dwelling;
4. a resident and has a contractual licence to occupy the whole or any part of the dwelling;
5. such a resident; or
6. the owner of the dwelling.

The property is the sole or main residence of the Armed Service Personnel and a Single person Discount cannot be applied.
  
This was confirmed in the High Court case, Doncaster Borough Council v Stark and Stark 1998 (RVR) 80.

It was held that where a member of the Armed Forces was obliged to live in service accommodation elsewhere, his/her main place of residence remained the family home, with his partner. This was despite the payment of Ministry of Defence deductions for Council Tax in respect of forces' accommodation.
  
Armed Service Personnel should contact the Ministry of Defence directly and request assistance with their Council Tax.