Exemptions from council tax are divided into two types, empty properties and occupied homes.
Empty properties
B - Empty property owned by a charity, time limit for exemption (6 months).
D - Property left empty by someone in prison.
E - Property left empty by someone in a care home or hospital.
F - Property left empty by someone who has died, time limit for exemption (6 months).
G - Occupation of the property prohibited by law.
H - Property where a minister of religion is going to live.
I - Property left empty by someone who is being looked after elsewhere.
J - Property left empty by someone who is away caring for another person, such as an elderly relative.
K - Property left empty by a student who is studying away from home.
L - Property that has been repossessed.
Q - Property left empty by someone who has been made bankrupt.
R - Empty caravan pitch or houseboat mooring.
T - Annexe - Restricted letting.
Occupied homes
M - Halls of residence occupied by students.
N - Property occupied only by students.
O - Homes for members of the armed forces, such as barracks and married quarters.
P - Property occupied by members of overseas armed forces.
S - Property occupied only by those under 18 years old.
U - Property occupied by a severely mentally impaired person.
V - Property occupied by a diplomat.
W - Annexe occupied by a relative who is over 65 years old or who is disabled.