Income Tax (Earnings and Pensions) Act 2003 section 297B

Armed forces: the Council Tax Relief

Section 297B exempts payments of the Council Tax Relief made to members of the armed forces from income tax.

  • Payments of the Council Tax Relief to members of the armed forces of the Crown are completely exempt from income tax.
  • The Council Tax Relief is a specific payment designated under a Royal Warrant made under section 333 of the Armed Forces Act 2006.
  • The exemption applies automatically — no claim or election is required by the individual service member.
  • This provision was introduced by Finance Act 2008 and subsequently amended by Finance Act 2012.

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