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ExemptionPercentageQualifying criteria
Class B - Charity100%An unoccupied dwelling which is owned by a charity.
Class D - In Detention100%An unoccupied dwelling which was previously the main resident of a person who is now detained in a prison, a hospital or other place of virtue of an order of the court.
Class E - In a Residential home100%An unoccupied dwelling which was previously the sole or main residence of a person whose main residence is in a hospital, residential care home, nursing home and receiving care and treatment.
Class F - Probate100%An unoccupied dwelling which has been unoccupied since the death of a person
Class G - Occupation prohibited by law100%An unoccupied dwelling where occupation is prohibited by law
Class H - Minister of Religion100%An unoccupied dwelling which is available for occupation by a minister of any religion.
Class I - Receiving Care100%An unoccupied dwelling which was previously the sole or main residence of a person where their main residence is in another place (not hospital or care home) to receive personal care
Class J - Providing Care100%An unoccupied dwelling which was previously the main residence of a person where their main residence is in another place for the purpose of providing personal care.
Class K - Previously occupied by students100%An unoccupied dwelling which was last occupied by a person who was a qualifying student
Class L – Mortgagee in possession100%An unoccupied dwelling where a mortgagee is in possession under the mortgage
Class M – Hall of Residence100%A dwelling provided predominately for the accommodation of students - hall of residences
Class N – Occupied by Students100%A dwelling occupied by one or more students
Class O – Armed Forces100% A dwelling of which the Secretary of State for defence is the owner – held for the purposes of armed forces
Class P – Visiting forces100%Properties occupied by members of visiting forces and their dependants
Class Q – Trustee in Bankruptcy100%An unoccupied dwelling in relation to which a person is a qualifying person in their capacity as a trustee in bankruptcy
Class R – Pitch or mooring100%A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat.
Class S – occupied by person under 18100%A dwelling occupied only by a person/persons aged under 18
Class T – Planning restriction100%An unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let out separately from that other dwelling without a breach of planning control
Class U – All occupiers are severe mental impairment100%A dwelling occupied only by one or more severely mentally impaired persons
Class V -Diplomat’s residence100%Properties occupied by diplomats
Class W – self-contained- Annexe100%A dwelling which forms part of a single property including at least one dwelling and which is the sole of main residence of a dependant relative of a person who is resident of that other dwelling.