Class P – Armed forces accommodation (visiting forces)

A Class P exemption applies to properties that are occupied by members of visiting armed forces. These are military personnel from foreign armed forces temporarily based in the UK under international agreements—most commonly under the Visiting Forces Act.

This exemption ensures that households occupied by eligible foreign service personnel are not charged Council Tax, reflecting long‑standing international arrangements on tax and status for visiting military forces.

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

• The property is occupied by a member of a visiting armed force
• This includes military personnel who are:
  • Members of an overseas government’s armed forces,
  • Present in the UK under military cooperation, NATO arrangements, or defence agreements,
  • Recognised under relevant legislation (primarily the Visiting Forces Act).
• The person is here in an official capacity connected to their service
• Their stay in the UK must be directly linked to:
  • Joint training exercises
  • NATO or allied operations
  • Military exchange programmes
  • Official deployment or attachment to UK forces
• The property is the main or temporary home of the visiting forces member

This applies whether they live:

• In private rented accommodation
• In MOD‑owned accommodation allocated to visiting forces
• In housing provided by their military unit or embassy
• The resident has recognition of status under international agreements

Typically, this means they are:

• Exempt from certain UK taxes under international defence agreements,
• Recognised as non‑liable for local taxation (including Council Tax).

Class P applies to:

• The visiting service member, and
• Any dependants living with them, such as spouses, children, or other family members.

As long as the qualifying military personnel occupy the property, the household remains exempt.

Class P cannot be applied in the following situations:

• The occupier is a member of the UK Armed Forces. These fall under Class O, not Class P.
• The occupier is civilian support staff. These individuals do not have visiting forces status. For example:
  • Military contractors
  • Embassy staff who are not armed forces personnel
  • Civilian administrative staff
• The foreign armed forces member is not recognised under the Visiting Forces Act. Their status must be formally acknowledged.
• The property is not occupied by the visiting forces member.
• If dependants remain in the property without the qualifying military resident, the exemption may cease.

For as long as:

• The property is occupied by a member of a visiting armed force (and their dependants), and
• Their official visiting forces status continues.

There is no maximum time limit.

The exemption ends when:

• The service member is transferred back to their home country,
• The service member leaves or is redeployed elsewhere,
• The property becomes occupied by someone not entitled to Class P exemption.

If you want to apply for a Class P 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