Council Tax


If you own your own property in England, Wales or Scotland, you will be liable to pay Council Tax (CT) on it. If you live in SFA/SSFA/SLA you pay CILOCT which is a contribution in lieu of CT - the MOD then distribute the funds to local authorities.

Living in your own house as your family home, you will be expected to pay the full amount of CT. If you rent it out you will have to pay the full amount between lets; however, if it is a furnished second home which you use at weekends or holidays only, whilst your main home is your SFA (and in GB), then you are entitled to a reduction. 

On this page:

Council Tax on second homes
The 50% second home Council Tax discount FAQs
Changes to council tax discounts on rental properties
Single person's council tax discount
Council Tax Relief (CTR) for Service personnel on specified operations

 

Council Tax on second homes

If you live in MOD housing in England, Scotland and Wales and pay Council Tax (CT) on your own property in England and Scotland you should be able to receive a 50% reduction in CT on your own property, so long as it is empty but furnished. Read more

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The 50% second home Council Tax discount FAQs

AFF is often contacted by military families who live in Service Families Accommodation (SFA) but who also own their own property.

The majority of questions relate to whether or not the family is entitled to a 50% second home discount on the Council Tax (CT) they pay on their own property.

Most frequently asked questions with the answers...Read more

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Changes to council tax discounts on rental properties

As of April 2013, councils can vary the amount of Council Tax (CT) they charge for some empty properties; this means that there are different rules and charges under different councils.

What does this mean for Army families? Read more

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Single person's council tax discount

Several families have told AFF that their family lives in the marital home while their soldier lives in Single Living Accommodation (SLA) and that the council won’t give the spouse a single person’s discount on the council tax bill. Read more

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Council Tax Relief (CTR) for Service personnel on specified operations

Council Tax Relief (CTR) now amounts to 100% of an average council tax bill while deployed – with the average council tax bill in England being around 1,200 per year, this means a rebate of around 600 for a six month tour. Read more

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AFF is interested to hear your views or concerns about issues discussed on our website. Please email us at housing@aff.org.uk.


 
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