a - Require or are undergoing major repair or undergoing structural alteration (exemption allowed for up to one year only or 6 months from completion of the works, whichever the sooner)

b - Owned by a charity (allowed for up to six months)

c - Unfurnished (allowed for up to six months)

d - Left empty by someone who has gone to prison

e -  Previously occupied by a person who now has their sole and main residence in permanent residential care, which includes a hospital, residential care home, nursing home or hostel.

f - Waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).

g - Empty because occupation is forbidden by law

h - Waiting to be occupied by a minister of religion

i - Left empty by someone who has moved to provide personal care by reason of old age, disablement or illness

 

j - Left empty by someone who has moved out to provide personal care to another person

k - Owned by a student and last occupied by a student

l - Subject to a Repossession Order

q - The responsibility of a bankrupt's trustee

r - A site for a caravan, mobile home or mooring

t - Are difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission. The liable person must, however, live in the other property to qualify.

 

m/n - All the residents are students

o - They are used for UK armed forces accommodation, whether occupied or not

p - Where at least one liable person is a member of a visiting force

s - All residents are less than 18 years old

u - All residents are severely mentally impaired

v - At least one liable person is a foreign diplomat

w - It is annexed to a family home and occupied by that family's elderly or disabled relatives.