A person is disregarded for Council Tax purposes if that person is associated, within the meaning of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which the Act applies.

A person has a relevant association with a visiting force if he or she is:

  • 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 is not ordinarily resident in the UK

If any person who would be liable to pay the Council Tax is a person associated with a visiting force, the property is exempt, even though other people may also live there.

This disregard applies where the person associated with the visiting force is not a liable person for Council Tax (for example, where a member of a visiting force is lodging in a property).

Example non-qualifying person

I am a British Citizen, working at the base of a Visiting Force. Do I qualify for disregard?

No, the disregard does not apply to anyone who is a British citizen.

What happens if you qualify

Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property or someone leaves). Failure to do so may result in a penalty.

We will contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.

Contact us

If you want to apply or have a question

Use the Council Tax contact form and choose the following options:

  • Under which service would you like to contact us? Select Council Tax
  • What would you like to contact us about? Select Something else