Class O exemption (UK armed forces accommodation)

Record details

Exemption

Class O exemption (UK armed forces accommodation)

Details of exemption

Living accommodation for UK armed forces which is owned by the Secretary of State for Defence is exempt whether it is occupied or not. 

This includes barracks and other accommodation on military bases, together with married quarters, as long as this accommodation is held for the purposes of forces accommodation. 

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

To apply for the exemption please e-mail revenueservices@northampton.gov.uk

 

Date last reviewed: 28/03/2018