Class O - Properties Owned by the Ministry of Defence for Armed Forces Accommodation

Properties owned by the Ministry of Defence for use as armed forces accommodation are exempt from Council Tax.

Although the Ministry of Defence is not directly 'billed' for these properties by the Council, payment is received from the Ministry so that the Council is fully reimbursed for the Council Tax on these properties.

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Related Areas

Class A - Properties Which are Uninhabitable or Needing Major Repair Works
Class B - Properties Owned by Charities
Class C - Unoccupied and Substantially Unfurnished Properties
Class D - Property Left Empty by Prisoners
Class E - Properties Left Empty by Patients Living in a Hospital, Hostel, Nursing or Care Home
Class F - Properties Left Empty by People Who Have Died
Class G - Properties Where Occupation is Prohibited by Law
Class H - Properties Waiting for a Minister of Religion to Occupy Them
Class I - Properties Left Empty by People Living Elsewhere to Receive Care
Class J - Properties Left Empty by People Living Elsewhere to Provide Care to Another Person
Class K - Properties Left Empty by Full-Time Students
Class L - Properties Repossessed from the Former Mortgagors
Class Q - Properties Which are the Responsibility of a Trustee in Bankruptcy
Class R - Unoccupied Caravan Pitches and Unoccupied Moorings for Boats
Class T - Unoccupied Self-Contained Annexes
Class M - Halls or Residence Occupied by Students
Class N - Properties Where all the Residents are Full-Time Students
Class O - Properties Owned by the Ministry of Defence for Armed Forces Accommodation
Class P - Properties Occupied Solely by Members of Visiting Forces and Their Dependants
Class S - Properties Where the Sole Resident or All the Residents Are Under 18
Class U - Properties Occupied by the Severely Mentally Impaired
Class V - Properties Occupied by a Diplomat
Class W - Annexes for Dependent Relatives

Contacts

Revenue Services
P.O. Box 3559
Bracknell
Berkshire
RG12 1WY

Tel: 01344 352456
(8.30am to 5pm)
Fax: 01344 352201
Email: revenue.services
@bracknell-forest.gov.uk

24 hour council tax telephone payments
01344 352007

Cash Office
Easthampstead House
Town Square
Bracknell
RG12 1AQ
Opening Times:
Mon to Fri 9.30am to 2.30pm

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