Exemption criteria

A property is exempt from Council Tax if the person who would otherwise have been liable is either of the following:

  • a member of a visiting force from a country to which the Visiting Forces Act 1952 applies
  • a member of a civilian component of the force.

A dependant of a member is also exempt, providing that the dependant is neither a British citizen nor ordinarily resident in the United Kingdom.

A property owned or rented by a person who is a member of a visiting force is exempt even if other people live in the property who don't have such an association.

The exemption doesn't apply if the person associated with the visiting force isn't the person liable for paying Council Tax.

How to apply

You need to download and complete the application form and send it to the address on the form.

Apply for an exemption on a property occupied only by visiting forces

You need to send one of the following items with your application:

  • a certificate issued under Section 11 of the Visiting Forces Act 1952
  • written confirmation from the relevant defence organisation.

Related discounts

There is also a Council Tax discount for defence and headquarters personnel.