§ Mr. KeyTo ask the Secretary of State for Defence what is the basis for calculating contributions in lieu of council tax for(a) single serviceman's accommodation and (b) service family accommodation, (i) at home and (ii) overseas; and if he will make a statement. [156393]
§ Mr. SpellarAll service accommodation in England, Scotland and Wales is formally exempt from the council tax regime. Instead, the Ministry of Defence pays contributions in lieu of council tax (CILOCT) to local authorities, broadly equivalent to the amount of tax that would otherwise be due. The average contribution, determined by the type of property occupied, is then recovered from service occupants with their accommodation charge. The system allows a uniform payment wherever personnel are posted, including overseas. In Northern Ireland CILOCT is not paid as domestic rates are still in force.
§ Mr. KeyTo ask the Secretary of State for Defence if, for each local authority in(a) England and Wales, (b) Scotland and (c) Northern Ireland, he will list the contribution paid in lieu of council tax in the latest year for which figures are available; and the total sum paid in each country. [156394]
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§ Mr. SpellarThe Ministry of Defence pays approximately £40 million in respect of contributions in lieu of council tax (CILOCT) to some 240 local authorities in England, Scotland and Wales. CILOCT does not apply in Northern Ireland where domestic rates are still in force. I will write to the hon. Member with details for each local authority and a copy of my letter will be placed in the Library of the House.
§ Mr. KeyTo ask the Secretary of State for Defence what is the average sum recovered in contributions in lieu of council tax from(a) married and (b) single armed forces personnel, by rank, (i) at hone and (ii) overseas, in the current financial year; and if he will make a statement. [156395]
§ Mr. SpellarAll members of the armed forces pay the same amount of contributions in lieu of council tax (CILOCT), in relation to the type 01 property occupied, wherever they are serving. The only exception is for those serving in Northern Ireland where domestic rates are still in force. For those living in a Service Family Accommodation, the current CILOCT charge is between £526 and £1,161 per annum depending on the type of quarter. Personnel occupying single accommodation pay a lower annual CILOCT charge of between £22 for other ranks and £69 per annum for officers, because of the lower valuation of this type of accommodation.
§ Mr. KeyTo ask the Secretary of State for Defence how many armed forces personnel, in addition to their contribution in lieu of council tax, pay council tax on an unoccupied private residence; and if he will make a statement. [156392]
§ Mr. SpellarWe do not keep records of how many Service personnel own private properties. All Service personnel living in Service accommodation who also own a private property remain liable to pay council tax on their own property to the local authority concerned. It is for local authorities to interpret the relevant regulations regarding "sole or main" residence criteria. There have been a handful of cases in which they have refused to allow Service home owners a reduction on their private property when they also have a Service family quarter and pay a full council tax contribution for that quarter via the Contributions in Lieu of Council Tae scheme. Although the Ministry of Defence is not in a position to determine the actions of local authorities, my officials have raised individual cases with the relevant local authorities.