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Occupied
Exemption Class M - Student halls of residence
Exemption Class N - Homes occupied entirely by students
Exemption Class O - Ministry of Defence properties
Exemption Class P - Occupied solely by members of visiting forces
Exemption Class S - Occupied only by persons under 18
Exemption Class U - Occupied only by severely mentally impaired persons
Exemption Class V - Main residence of a diplomat
Exemption Class W - Annexes occupied by a dependant relative
Unoccupied
Exemption Class B - Unoccupied property owned by a charity
Exemption Class D - Property left empty by a person detained
Exemption Class E - Former resident in care home or hospital
Exemption Class F - Former occupant has died
Exemption Class G - Occupation prohibited by law
Exemption Class H - Held for occupation by a minister of religion
Exemption Class I - Person living elsewhere to receive care
Exemption Class J - Person living elsewhere to provide personal care
Exemption Class K - Property left unoccupied by a full-time student
Exemption Class L - Mortgage provider in possession
Exemption Class Q - Property left empty by a bankrupt person
Exemption Class R - Unoccupied caravan pitches or boat moorings
Exemption Class T - Unoccupied annexe to an occupied property
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