UK & Visiting Forces, Diplomats & other Foreign Nationals

A dwelling will be exempt from Council Tax where it is used as living accommodation for the UK Armed Forces and which is owned by the Secretary of State for Defence.

These dwellings includes barracks and other accommodation on military bases, together with married quarters and any other dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation.

Contributions in lieu of Council Tax are payable to Billing Authorities on such properties.

Accomodation occupied by Diplomats

A dwelling will be exempt from Council Tax if at least one person:

Is a person to whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or
Is a person on whom privileges and immunities are conferred under Part II of the Schedule to the Commonwealth Secretariat Act 1966.
Is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968.

And is not:

A British citizen, a British dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or
A person who under British Nationality Act 1981 is a British subject; or
A British protected person; or
A permanent resident A person who has their sole or main residence at the property and is over 18 years of age. of the United Kingdom.
There must be no other dwelling in the United Kingdom, which is the main residence of that person, or is the main residence within the United Kingdom of that person.