§ Mr. Doug Henderson
Service personnel living in private accommodation pay council tax under the same arrangements as civilians.
When occupying service accommodation service personnel pay my Department a Contribution in Lieu of Council Tax (CILOCT) as part of their accommodation charge. My Department then pays the relevant local authority an annual sum equivalent to the council tax for properties of the type occupied.
These arrangements have been put in place to minimise administration for local authorities and individuals, that would otherwise be necessary in view of the fact that service personnel and their families are often necessarily obliged to move house to meet service obligations.