Class P exemption (occupied by visiting forces)
Record details
- Exemption
- Class P exemption (occupied by visiting forces)
- Details of exemption
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A dwelling is exempt if any one of the persons who would be liable to pay the Council Tax has a "relevant association" with a visiting force from a country to which the Visiting Forces Act 1952 applies.
A person has a relevant association with a visiting force if he or she is:
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A member of that force, or a member of a civilian component of the force
or -
A dependant of a member, provided that the dependant is not a British citizen or is not ordinarily resident in the United Kingdom
A dwelling owned or rented by a person with a relevant association is exempt even though other people may live in the dwelling who do not have such an association.
The exemption does not apply if the person associated with the visiting force would not be a liable person
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
You will be required to upload evidence of your connection with a visiting force as part of your application.
Date last reviewed: 28/03/2018
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