VCONST15450 | ‘Relevant residential purpose’ - interpretation of terms: category (e) - residential accommodation for members of any of the armed forces

This category is limited to ‘residential accommodation’ (VCONST15130). Temporary use of accommodation by service personnel in transit won’t debar the accommodation from qualifying, nor will use by dependents.

It doesn’t include flats and houses used as married quarters where they can qualify for relief in their own right as ‘buildings designed as dwellings’ constructed under C3 planning use.