Certain unoccupied properties will also be exempt from Council Tax, including those:
| Class | Description |
| Class A | Vacant premises which require, are undergoing or have recently undergone major repair including structural repairs |
| Class B | Premises owned by a charity that have been unoccupied for less than six months |
| Class C | Premises that have been unoccupied and substantially unfurnished for less than six months |
| Class D | Premises that have been left unoccupied by persons being detained in prison |
| Class E | Premises left unoccupied by person who are in Hospital, Nursing Home or in a Residential Care Home |
| Class F | Premises left unoccupied following the death of the Council Taxpayer |
| Class G | Premises where law prohibits occupation |
| Class H | Premises which are unoccupied but being kept for a Minister of Religion |
| Class I | Premises left unoccupied by persons who reside elsewhere and are receiving care |
| Class J | Premises left unoccupied by persons who reside elsewhere providing care |
| Class K | Premises left unoccupied by students who are residing elsewhere to study |
| Class L | Repossessed premises |
| Class M | Hall of Residence |
| Class N | Premises occupied solely by students |
| Class O | Barracks messes and married quarters provided by the Ministry of Defence |
| Class P | Premises occupied by members of Visiting Armed Forces |
| Class Q | Premises which are in the hands of a Trustee in Bankruptcy |
| Class R | Pitches or moorings where the caravan or houseboat has been removed |
| Class S | Premises occupied solely by persons under 18 years |
| Class T | Unoccupied annexes subject to planning restriction |
| Class U | Premises occupied solely by person(s) who are Severely Mentally Impaired |
| Class V | Premises occupied by Diplomats |
| Class W | Annexes which are occupied solely by dependant relatives |
