§ Mr. David StewartTo ask the Secretary of State for Defence if he will make a statement on recent representations he has received to exempt or reduce council tax charged on service personnel while on detached duties. [133175]
§ Mr. Caplin[holding answer 20 October 2003]: Service personnel who own or rent a private property remain liable to pay council tax on their property to the local authority concerned while they are absent from that property as this normally remains their "sole or main residence". Local authorities are responsible for administration of council tax, including the interpretation of regulations concerning "sole or main residence". In this respect, Service personnel stationed in the United Kingdom or overseas are treated in the same way as any civilian who is required to live and work away from home.