HC Deb 28 October 2002 vol 391 cc525-6W
Mr. Flook

To ask the Deputy Prime Minister what the guidelines to local authorities are for imposing council tax concerning servicemen with homes in the UK but who spend considerable amounts of time abroad on duty. [77762]

Mr. Leslie

When a local authority determines council tax liability, a member of the armed services who spends time abroad is treated in the same way as anyone else who spends time abroad. Section 6 of the Local Government Finance Act 1992 sets out the basis of liability to pay council tax. A key factor in determining liability is whether the property is the person's sole or main residence. There is significant case law on this subject for local authorities and their legal advisors to call upon.

Programme/areas Budget 2002–03 (£ million)
Coalfields 17.951
Alnwick, Amber Valley, Ashfield, Barnsley, Bassetlaw, Blyth Valley, Bolsover, Broxtowe, Cannock Chase, Canterbury, Castle Morpeth, Chesterfield, Chester-le-Street, City of Durham, Derwentside, Doncaster, Dover, Easington, Erewash, Gedling, Hinckley & Bosworth, Kirklees, Leeds, Lichfield, Mansfield, Newark and