Armed Forces Council Tax Exception on Empty Homes in England

The Class E Exception for Serving Personnel

If you're in the armed forces and your home sits empty because you're required to live in Ministry of Defence accommodation, you shouldn't be paying the empty homes premium on it. The Class E exception under SI 2024/1007 protects dwellings that are, or would be, a person's sole or main residence if they were not residing in job-related armed forces accommodation.

This exception applies to both the Section 11B empty homes premium and the Section 11C second homes premium. Whether the home is furnished or unfurnished, the premium is blocked while the Class E conditions are met.

Who Qualifies

Class E covers serving members of the armed forces who:

• Own or are liable for council tax on a property in England
• Are required by their service to live in accommodation provided by the Ministry of Defence (service family accommodation, single living accommodation, or mess accommodation)
• Would otherwise occupy the civilian property as their sole or main residence

The exception also touches the broader job-related dwelling concept. If an employer requires someone to live in specific accommodation for the proper performance of their duties — and the person's own property would be their main residence without that requirement — a similar logic applies. The formal Class J exception (employer-provided job-related dwellings) applies specifically to the second homes premium, but for serving military personnel, Class E is broader and covers both premium types.

How to Claim

Apply to the billing authority's council tax department with:

• An MoD posting order or assignment notice showing the requirement to live in service accommodation
• Confirmation from the unit that service accommodation has been provided
• Evidence that the civilian property is the intended sole or main residence (mortgage statements, utility registrations, service records)

There is no maximum duration for the Class E exception — it runs for as long as the qualifying conditions are met. If multiple postings span several years, the exception continues without reapplication, though some councils request annual confirmation.

When Class E Doesn't Apply

If the person is no longer required to live in MoD accommodation — they've left the services, or been given a choice between service quarters and living off-base — the exception ends. The empty-home clock continues during the exception, so any premium after it ends is based on the full continuous period the property has been unoccupied and substantially unfurnished.

Reservists called up for service can benefit during the period of mobilisation, but weekend drill or annual training camps typically don't meet the threshold of being "required to reside" in service accommodation.

For the full framework of exceptions, exemptions, and the dispute process if a council refuses a claim, see the Empty Home Premium Guide.

See more England guides →