A Scottish Government spokesperson said: “As Council Tax is a local tax, it is a matter for each of Scotland’s 32 local authorities to interpret and apply the legislation.
“The legislation makes provision for people in work accommodation – for example if a member of the armed forces had a home in one council area but resided in barracks in another, they could expect a 50 per cent discount to be applied.
“The Scottish Government wrote to all council Directors of Finance to remind them of this legislation in July 2015.
“Different circumstances apply where the individual is posted overseas – significant relief, from the MoD, is provided to personnel specifically for their Council Tax liabilities.”
A spokeswoman for the Highland Council, which is responsible for Mr McGlinchey’s case, said: “The Highland Council will award discounts, (including armed forces discount), where appropriate, provided the information to support such an award has been supplied.”