§ Mr. Bob RussellTo ask the Secretary of State for the Environment, Transport and the Regions what plans he has to allow service personnel to have their council tax demand waived during periods when they are posted on tours(a) abroad and (b) in Northern Ireland. [60861]
§ Mr. RaynsfordA person is counted towards the council tax bill at whichever dwelling is considered to be their "sole or main residence". The council tax is48W essentially a means of contributing towards the cost of providing a range of local services throughout a local area. These services include, for example, education, police and fire services, and highways maintenance. Whether people work in this country or abroad, it is reasonable that they should make a contribution towards the cost of local services where they maintain their sole or main residence. Members of the Armed Forces are treated in the same way as anyone else in determining sole or main residence and we do not have any plans to change this.