Royal Navy Forum

Former Member

22 Sep 2026

Council Tax Discounts and Exemptions

Should you be receiving a Council Tax or Contribution in Lieu of Council Tax (CILCOT) discount or exemption?

You’ll usually have to pay Council Tax if you’re 18 or over. A full Council Tax bill is based on at least 2 adults living in a home. Spouses and partners who live together are jointly responsible for paying the bill.

Who is not counted for Council Tax?

Some people are not counted (‘disregarded’) when working out how many people live in a property. This means you might be able to apply for a discount on your Council Tax bill if you get one.

You’re disregarded if you’re:

under 18 years old
on certain apprentice schemes
18 or 19 years old and in full-time education
a full time student at college or university
under 25 years old and get funding from the Education and Skills Funding Agency
a student nurse
a foreign language assistant registered with the British Council
severely mentally impaired
a live-in carer for someone who is not your partner, spouse, or child under 18
a diplomat

For more information on how to receive you Council Tax discount please click here to visit gov.uk or visit your local councils website for further details.

CILOCT

Contribution in lieu of council tax (CILOCT) is what all families living in SFA/SSFA pay instead of council tax. CILOCT is collected by the MOD and then paid to the councils dependent on how many SFA are in their area. Irrespective of normal entitlement to Service accommodation CILOCT will be always charged at a rate consistent with the accommodation charge.

In common with normal Council Tax rules, a discount of 25 percent is applicable to single householders living as single adults in SFA or the substitute equivalents who pay CILOCT. The discount is not payable to personnel with a PStat Cat of 1s, 5s or those living with a LTRE(E) partner, unless the spouse or partner meets one or more of the criteria . 

To qualify for a discount, an occupant must be living alone, or solely with persons who fall into one of the following categories: 

A. Children under 18.

B. People on apprentice schemes.

C. 18/19-year-olds in full-time education. 

D. Full-time college and university students (excluding Service personnel in receipt of their normal salary).

E. People under 25 who get funding from the Skills Funding Agency or Young People’s Learning Agency.

F. Student nurses.

G. Foreign language assistants registered with the British Council.

H. People with a severe mental disability. To qualify for the concession, a doctor’s certificate must be provided to a suitably qualified person (not below OF3) to certify that the individual has a severe mental disability.

I. Live-in carers who look after someone who is not their partner, spouse or child.

J. Diplomats.

Service personnel who claim the 25 percent CILOCT discount must give immediate notification to their unit HR of any changes of circumstances that may affect their eligibility for the discount.

For further information about CILOCT please read JSP464 Volume 3 (see section 2)

Council Tax Discounts and Exemptions

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