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).