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
