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Armed Forces: Council Tax and Income Tax

Asked by Ben Obese-JectyConservativeTreasuryTabled Answered 10 June 2025UIN 57474

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of removing the requirement for armed forces personnel to pay (a) Income Tax and (b) Council Tax when deployed on overseas operations.

Answered by James Murray

Whilst there is no income tax exemption for the salaries of armed forces personnel serving overseas, there are a number of exemptions for specific payments or expenses including for UK accommodation, uniform laundering, and some travel expenses and professional fees.

The Ministry of Defence also pays a tax-free allowance called Council Tax Relief for certain Service personnel on specified operations or assignments.

This demonstrates the Government's commitment to the Armed Forces Covenant and supporting our vital Armed Forces personnel.

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