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Different types of council tax discounts and exemptions

Members of the British Armed Forces

Armed forces accommodation, barracks, messes and married quarters which are owned by the Secretary of State for Defence are exempt from council tax: 

If you live in a privately-owned or rented home

Unfortunately we aren't able to grant 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.

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).

CTR for service personnel on specified operations

CTR is paid to service personnel who pay council tax while they are in the UK - it is not paid to those living in Service Family Accomodation (SFA) who pay Contribution in Lieu of Council Tax (CILOCT) as this is dealt with separately (unless you can prove that you have paid council tax on a private property in the UK during the tour period).

CTR is paid for each day that the eligible service personnel is in the location where the relief has been declared as payable, and includes days out of theatre on Rest and Recuperation.  It stops being paid the day after they leave the area.

This scheme is funded and administered by the Ministry of Defence, not the council.

How to claim CTR

At the end of your tour, go to your unit HR department and take your council tax bill for the period in question, which confirms that the serving person is counted for council tax at the property and also a letter (or other proof) from the council, which confirms that you haven't been given a discount from them due to being on an operational tour. Payment is calculated on a daily rate and CTR will be paid as a lump sum at the end of the Op Tour in your salary.

Please contact us if you require a copy of your council tax bill or a letter which confirms that no discount has been granted: 01925 443210 or counciltax@warrington.gov.uk.