Skip to main content

Army: Council Tax

Volume 690: debated on Monday 19 March 2007

asked Her Majesty's Government:

Who is responsible for paying council tax on residential property owned by the British Army. [HL2574]

All service accommodation is formally exempt from the council tax regime; instead, my department pays contributions in lieu of council tax to local authorities, which are broadly equivalent to the amount of tax that would otherwise have been due. The average contribution, determined by the type of property occupied, is then recovered from service occupants with their accommodation charge. Where service families’ accommodation is occupied by civilian personnel, they are responsible for payment of council tax direct to the local authority concerned. In Northern Ireland, domestic rates are payable on residential property owned by the British Army.