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Armed Forces Council Tax exemption

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 property, wherever located, provided the accommodation is held for the purposes of forces accommodation. Contributions in lieu of Council Tax are payable to local councils on such properties.


Ministry of Defence Council Tax relief 

Armed forces personnel deployed on operations overseas, who normally pay Council Tax, can claim a tax-free payment on the cost of their Council Tax, which is paid directly by the Ministry of Defence.

The relief scheme is funded and administered by the Ministry of Defence (MOD), not Chorley Council.

To claim the relief, you will need to contact your HR department and will need to provide a copy of your Council Tax bill. The MOD will then calculate your payment daily, and it will be paid as a lump sum in your salary at the end of your operational tour.

You can view and print a copy of your bill using Council Tax online.


The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.

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