British forces barracks and married quarters (exempt class )
Living accommodation for UK armed forces is exempt from paying Council Tax whether it is occupied or not.
- other accommodation on military bases
- married quarters
Apply for a British forces barracks and married quarters exemption
Accommodation for visiting forces (exempt class P)
You may be exempt from paying Council Tax if you’re associated with a visiting armed force.
You must be from a country where the Visiting Forces Act 1952 applies, and:
- a member of that force or a civilian part of that force, or
- a dependant of a member, as long as you’re not a British citizen or don’t usually live here
You’ll need to provide a letter from the force to confirm that you meet the criteria.
Property owned or rented by a person that fits the criteria is exempt even if other people live there.
The exemption doesn’t apply if the person associated with the visiting force isn’t liable to pay the Council Tax.
Apply for a visiting forces exemption
Diplomats and members of International Headquarters Organisations (exempt class V)
If you are classed as a diplomat under certain acts, you may be exempt from Council Tax.
You’ll need to tell us:
- which embassy you’ve been posted to and include evidence
- your Council Tax account number and your full address
You must not be a British citizen, British subject, or a permanent resident of the United Kingdom.
Apply for a diplomats exemption