We recognise the significant impact that time away from home can have on Service personnel and their families.

The Longer Separation Allowance is paid to Service personnel who are required to live or work away from their families for extended periods, such as on longer exercises or operational deployments. It is part of the overall military pay and allowances package, designed to reflect the unique demands placed on Service personnel. The allowance helps compensate for time spent away from home, over and above what is expected as part of normal Service life, for which Service personnel already receive an additional element of pay known as X‑Factor. Payments increase with the amount of separation experienced, so those who spend longer periods away from home receive higher levels of support.

The Longer Separation Allowance is treated as earnings, similar to salary, and is therefore taxed in the same way under the UK tax system. This approach is set out in tax legislation, which determines how different types of income are treated for tax purposes.

The Armed Forces’ Pay Review Body independently reviews military pay and allowances, including the Longer Separation Allowance, to ensure they remain fair, appropriate and support recruitment and retention. However, decisions on how income is taxed are made separately through wider Government tax policy and legislation. This ensures they remain aligned with the demands of Service life and continue to support recruitment and retention.

The Government keeps the tax system under review, but there are currently no plans to change the tax treatment of Longer Separation Allowance. This provides consistency in how different forms of income are treated across the tax system.

Ministry of Defence