No Council Tax liability will be applicable in respect of the following unoccupied dwellings; or occupied dwellings where applicable:-

CLASS A - NEWLY BUILT ALTERED AND REPAIRED DWELLINGS
A dwelling which is and has been both unoccupied, other than for any period of less than 6 weeks, and substantially unfurnished is exempt for up to 6 months. In addition a dwelling, which requires or is undergoing major repair works to render it habitable or is undergoing structural alteration, which has not been substantially completed, is exempt for up to 12 months.

CLASS B - EMPTY DWELLINGS OWNED BY CHARITIES
Dwellings owned by a body established for charitable purposes only, which is unoccupied for a period of 6 months since last occupation day and was last occupied in regard to the objects of the charity.

CLASS C - DWELLINGS LEFT EMPTY AND SUBSTANTIALLY UNFURNISHED
Exempt for a period of 6 months.

CLASS D - DWELLINGS LEFT EMPTY BY PRISONERS
Unoccupied dwelling, which was previously the sole or main residence of a qualifying person detained in custody. Exempt for period of detention.

CLASS E -DWELLINGS LEFT EMPTY BY RESIDENTS OF HOSPITALS AND CARE HOMES
Unoccupied dwelling which was previously the sole or main residence of a person who is a long term patient in Hospital or resident in a Car Home.

CLASS F - DWELLINGS LEFT EMPTY BY DECEASED PERSONS
Unoccupied dwelling in which a person is a qualifying person in his/her capacity as personal representative of deceased, if either no grant of probate or letters of administration has been made, or 6 months has elapsed since grant was made.

CLASS G - DWELLINGS WHICH ARE UNFIT, ETC.
Unoccupied dwelling the occupation of which is prohibited by law.
NOTE: If the dwelling is occupied illegally e.g. by Squatters, - it will not be exempt and the residents would be liable.

CLASS H - EMPTY CLERGY DWELLINGS
Unoccupied dwelling held for the purpose of being available by a minister of any religious denomination as a residence form which to perform the duties of the office.

CLASS I - DWELLINGS LEFT EMPTY BY PEOPLE RECEIVING CARE
Unoccupied dwelling where the person who would be liable is receiving care elsewhere and does not qualify for discount as a resident in a hospital or residential care home.

CLASS J - DWELLINGS LEFT EMPTY BY PEOPLE PROVIDING CARE
Unoccupied dwelling where the person who would be liable is providing care elsewhere.
NOTE: The person need no qualify for discount as a care worker.

CLASS K - DWELLINGS LEFT EMPTY BY STUDENTS
Exemption applies in regard to a student, who falls within the definition fir discount purposes and owns or has an interest in a property, which is unoccupied and was last occupied, by the student.

CLASS L - REPOSSESSED DWELLINGS
An occupied dwelling where the mortgage is in possession under the mortgage.

CLASS M - HALLS OF RESIDENCE
Halls of residence provided predominantly for the accommodation of students.

CLASS N - DWELLING OCCUPIED BY STUDENTS
A dwelling occupied by one or more residents all of whom are students.

CLASS O - ARMED FORCES BARRACKS, MESSES AND MARRIED QUARTERS
Dwellings owned by Secretary of State for Defence and held for the purposes of armed forces accommodation (Crown Property).

CLASS P - DWELLINGS OCCUPIED BY MEMBERS OF VISITING FORCES OR THEIR DEPENDANTS
A dwelling occupied by a person within the meaning of the Visiting Forces Act, 1952.

CLASS Q - DWELLINGS LEFT EMPTY BY A BANKRUPT
An unoccupied dwelling in relation to which a person is qualifying person in his/her capacity as a trustee in bankruptcy under the Bankruptcy Act 1914, or the insolvency Act, 1986.

CLASS R - CARRAVAN PITCHES AND BOAT MOORINGS
A dwelling consisting of a pitch or a mooring, which is not occupied by a caravan or, as the case may be, a boat.

CLASS S - PERSONS UNDER 18 YEARS OF AGE
A dwelling occupied only by a person or persons aged under 18.

CLASS T - UNOCCUPIED ANNEXES
An unoccupied dwelling which:-
a) Forms part of a single property which includes another dwelling; and
b) May not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and Country Planning Act 1990.

CLASS U - SEVERELY MENTALLY IMPAIRED
A dwelling occupied only by a person or persons who is or are severely mentally impaired within the meaning given in paragraph 2 (2) or Schedule 1 to the Local Government Finance Act 1992.

CLASS V - DWELLING OCCUPIED BY DIPLOMATS
A dwelling wholly occupied by one or more diplomats or members of an International Defence Organisation headquartered in the UK.

CLASS W - ‘GRANNT ANNEXES’
Where an annex or similar self contained part of a property is occupied by an elderly or disabled relative of the residents living in the rest of the property.