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  • Property exemptions
  • Owned by a charity (class B)
  • Prisoner and other people in detention (class D)
  • People who have gone into a hospital or home to receive care (class E)
  • People who have died (class F)
  • Occupation prohibited by law (class G)
  • Held for a minister of religion (class H)
  • People who have moved to somewhere other than a hospital or home to receive care (class I)
  • Left unoccupied by a student (class K)
  • Mortgage lenders in possession (class L)
  • Student halls of residence (class M)
  • Occupied only by students or by foreign partners or dependants of students (class N)
  • Armed forces' accommodation (class O)
  • Visiting forces' accommodation (class P)
  • Trustees in bankruptcy (class Q)
  • Caravan pitches and boat moorings (class R)
  • Occupied only by people under the age of 18 (class S)
  • Unoccupied annexes (class T)
  • Severely mentally impaired (class U)
  • Diplomats (class V)
  • Annexes lived in by dependant relatives (class W)
  • People providing care (class J)

Armed forces' accommodation (class O)

The Ministry of Defence (MOD) provides us with details of qualifying military accommodation. 

Although the MOD is not liable to pay Council Tax on these homes, it makes a payment to us roughly equal to the Council Tax that it would have had to pay for each property if they were not exempt.

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