# Income Tax (Earnings and Pensions) Act 2003, Section 297B: Armed forces: the Council Tax Relief

Extent: E+W+S+N.I.

(1) No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown.
(2) Payments of the Council Tax Relief are payments designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/297B (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.