Relief for Armed Service Personnel on operations
The daily rate of CTR has previously been based on 25 per cent of the average Council Tax per dwelling in England. With effect from 1 July 2011 this will increase to 50 per cent, which amounts to approximately £296 for an average six-month tour for Service personnel on eligible operations overseas.
CTR is paid as a tax-free lump sum on completion of duty, based on the number of days in the qualifying operational location. The process of applying for CTR for those eligible is to contact The Ministry of Defence.
All Service personnel who own or rent a private property remain liable to pay Council Tax (or Rates in Northern Ireland) on their own property to the local authority.
Those eligible to claim CTR are all Regular Service personnel, mobilised Reserves and Full-Time Reserve Service (Full or Limited Commitment) personnel serving in operational locations specified by the MOD who pay Council Tax (or Rates in Northern Ireland) for a private property or Contributions in Lieu of Council Tax for Service Families Accommodation