§ Mr. KeyTo ask the Deputy Prime Minister in what circumstances private homes owned by Her Majesty's forces qualify for a council tax discount. [151646]
§ Mr. RaynsfordPrivate homes owned by Her Majesty's forces will qualify for council tax discounts in the same way as private homes owned by anyone else. For example, there will be a 25 per cent. discount if it is the taxpayer's sole or main residence and the taxpayer lives by themselves, or if they share with a full time student. If the taxpayer has two private homes, the second home will be subject to a discount. The amount of that discount can be anything from 10 per cent. to 50 per cent., depending on whether the billing authority has passed a resolution to reduce the statutory discount of 50 per cent. The power to reduce that discount came into force on 18 December 2003 for the financial year 2004–05 onwards. In addition, billing authorities now have the power to reduce the amount of council tax which a person is liable to pay in respect of a dwelling. Billing authorities therefore have discretion in effect to grant additional local discounts.