British and Visiting Forces

A property is exempt (which means you don't have to pay Council Tax for the property) if at least one person who would normally be responsible for paying the Council Tax is a member of a visiting force.

If a member of a visiting force lives with you but would not be responsible for paying Council Tax, you can apply for a 25% discount.

A person is classed as a member of a visiting force if they are:

  • a member of that force, or a member of a civilian component of the force; or
  • a dependant of a member, provided that the dependant is not a British citizen or normally resident in the UK.

Properties occupied as armed forces accommodation are also entitled to an exemption from Council Tax.

A further discount of 50% is applicable on properties that are second homes to armed forces personnel who are prevented from residing in the property due to orders requiring personnel to reside in military property. The second home must be substantially furnished.

To apply for a British or Visiting Forces discount/exemption visit our Do it online page, choose your council and then select Apply for Discounts and Exemption.