§ Mr. Keetch
To ask the Secretary of State for Defence whether members of the Armed Forces on deployment are entitled to council tax rebates; and if he will make a statement. 
§ Dr. Moonie
All Service personnel who own a private property remain liable to pay council tax on their own property to the local authority concerned. Council tax rebates are a matter for local authorities and it is for them to interpret the regulations concerning "sole or main residence". In reaching their decision they consider case law arising from earlier council tax appeals, which takes various factors into account including the amount of time spent at a property, whether it is the family home, and security of tenure.