Class O – Armed forces accommodation (UK forces)

A Class O exemption applies to properties that are owned or provided by the Ministry of Defence (MOD) and used as accommodation for members of the UK Armed Forces.

This includes barracks, training bases, and military married quarters.

The exemption recognises that armed forces personnel are required to live in service accommodation as part of their employment and should not be charged Council Tax for these dwellings.

A property qualifies for a Class O exemption when all of the following conditions apply:

• The property is owned or held by the Ministry of Defence

This includes:

• MOD‑owned housing
• MOD‑leased housing used as service accommodation
• Service family accommodation (SFA)
• Single Living Accommodation (SLA)
• Barracks, bases, and other designated military dwellings
• The property is used to house members of the UK Armed Forces

The accommodation must be occupied wholly or mainly by personnel serving in:

• The Royal Navy
• The British Army
• The Royal Air Force (RAF)
• Other MOD‑recognised UK armed forces units
• Occupation of the property is connected to military service
• Armed forces personnel must be living there because of their duties, such as postings, deployments, assignments, or training.

Class O applies to:

• Serving regular members of the UK armed forces
• Service personnel posted at home or abroad
• Personnel assigned to live in MOD accommodation as part of their role
• Married or service family accommodation where the licence holder is serving UK military staff
• Dependants living in the same household are also covered as long as the qualifying service person occupies the accommodation.

The property is occupied by non‑military personnel.

Examples include:

• Civilian staff
• Contractors
• MOD office workers
• Non‑service tenants
• Retired personnel who are no longer serving
• The property is owned privately, even if rented by service personnel

For privately rented accommodation:

• a serving member may qualify for a Council Tax discount,
• but not for a Class O exemption, which only applies to MOD‑owned/held dwellings.
• the property is empty and not designated as service accommodation

An unoccupied property may fall under another exemption, but not Class O unless MOD‑held and intended for service use.

For as long as the property is owned/held by the MOD and used (or intended) for occupation by UK armed forces personnel.

There is no time limit.

The exemption ends if:

• The property is sold by the MOD
• It ceases to be designated for service occupation
• It becomes occupied by non‑service individuals (unless separately banded or exempt in another class)

If you want to apply for a Class O exemption 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