Many MOD Service personnel (SP) find themselves as accidental Landlords when they are assigned from their family homes; they are then forced to occupy and pay for Service Families Accommodation (SFA) as well as pay for a mortgage. SP rarely make any profit and in most cases make a loss overall.
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The Government are to recognise the contribution and sacrifice SP make toward the security of this country and the additional strain and stress Section 24 puts on Service Families on assignment. For SP assigned more than 50 miles away from their family homes - who are forced to live in SFA, should only pay Capital Gains Tax at the appropriate level to their annual salary after deductions including mortgage and interest payments. This should only apply to SP with one let property only.