Some properties are exempt from Council Tax, these include:

• Class B - Unoccupied and owned by a charity
• Class D - Left empty by someone who has gone into prison
• Class E - Left empty due to the person having gone to live in a care home
• Class F - Council Tax payer deceased
• Class G - Occupation of the property is prohibited by law
• Class H - Property held for a Minister of religion
• Class I - Person living elsewhere to receive care
• Class J - Person living elsewhere to provide personal care
• Class K - Property left empty by student studying elsewhere
• Class L - Repossessed property
• Class M - Student Halls of residence
• Class N - Dwelling only occupied by Students
• Class O - UK armed forces accommodation
• Class P - Visiting forces accommodation
• Class Q - Property left empty by a bankrupt person
• Class R - Consists of a pitch or mooring which is not occupied by a caravan or boat
• Class S - Properties occupied by persons under the age of 18
• Class T - Unoccupied Annexes (subject to meeting the qualifying criteria detailed below)
• Class U - Properties occupied solely by severely mentally impaired person(s)
• Class V - Diplomatic Residency
• Class W - Occupied Annexes