If you live in MOD housing in England

Last updated: 2 February 2026

Next review: 5 November 2026

If you live in Ministry of Defence (MOD) housing, you may be entitled to a 50% reduction on your Council Tax bill. 

To be eligible, you must both:  

  • live in service family accommodation (SFA) as your sole and main residence
  • own a second home that is empty and furnished  

Read more about empty and second homes

Applying for a reduction

You can apply for a 50% reduction on your second home. 

You may need to attach evidence that you pay a ‘Contribution in Lieu of Council Tax (CILOCT)’ when occupying your SFA. 

If you’re posted off mainland UK

You will no longer be entitled to a 50% reduction for your second home. This is because we’ll then class your second home as your main residence. 

You must tell us about any changes. 

If you’re service personnel

You may be able to claim Council Tax support if you’re service personnel on a specified operational tour. 

You won’t be eligible if you live in SFA and pay CILOCT.  

Find more help and advice by visiting:  

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