Exemptions from council tax are divided into two types, empty properties and occupied homes. Empty properties Class Property description B Empty property owned by a charity. Time limit for exemption: 6 months D Property left empty by someone in prison (unless they are in prison for not paying a fine or council tax) E Property left empty by someone in a care home or hospital F Property left empty by someone who has died. Time limit for exemption: 6 months from the day you get probate (the legal right to deal with their property). G Occupation of the property prohibited by law H Property where a minister of religion is going to live I Property left empty by someone who is being looked after elsewhere J Property left empty by someone who is away caring for another person, such as an elderly relative K Property left empty by a student who is studying away from home L Property that has been repossessed Q Property left empty by someone who has been made bankrupt R Empty caravan pitch or houseboat mooring T Annexe - Restricted letting Occupied homes Class Property description M Halls of residence occupied by students N Property occupied only by students O Homes for members of the armed forces, such as barracks and married quarters P Property occupied by members of overseas armed forces S Property occupied only by those under 18 years old U Property occupied by a severely mentally impaired person V Property occupied by a diplomat W Annexe occupied by a relative who is over 65 years old or who is disabled If you think your property could be exempt, please email firstname.lastname@example.org or phone 01730 234400.