Council tax exemption Class O

A property that is owned by the Ministry of Defence for use as armed forces accommodation is exempt from council tax.

Who can apply for Class O exemption?

The organisation liable to pay the council tax needs to apply for this exemption.

When will a Class O exemption be awarded?

An exemption may be awarded once a visit has been completed which confirms the property is armed forces accommodation.

Exemption criteria

Living accommodation for UK armed forces that 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 dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation.

  • A dwelling held for armed forces accommodation, but temporarily occupied by civilians is exempt.
  • A dwelling owned by the Ministry of Defence for occupation by civilians (for example caretakers for a Territorial Army premises) is not exempt.

Contributions in lieu of council tax are payable to billing authorities by the Ministry of Defence to broadly match the amount of council tax which would otherwise have been payable.

No exemption notice need be issued in respect of dwellings qualifying for exemption under Class O.

What happens next?

Once we receive your request and a visit is carried out, an assessment will be made as to whether the dwelling will be exempt. A letter confirming our decision will be issued.


If the Royal Borough of Greenwich decides not to award a discount, you can appeal in the first instance to the Council Tax team within 28 days of notice of the decision stating your reasons. However you may not appeal against the amount of the discount.

Please note, making an application for a discount is not grounds for non-payment of council tax. Payment must be made in accordance with the bill already issued until you have received confirmation that the request has been granted.