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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