B - Empty and owned by a charity. 6 months time limit

C - Exemption no longer exists with effect from 1 April 2013. Replaced with a discount

D - Left unoccupied as person in detention (prison)

E - Left unoccupied as person living permanently in care home or hospital

F - Left unoccupied as person died. 6 months limit from grant of probate/letter of administration

G - Unoccupied as prohibited by law

H - Unoccupied pending Minister of Religion moving in

I - Left unoccupied as person living permanently elsewhere to receive care

J - Left unoccupied as person living permanently elsewhere to provide care

K - Left unoccupied by student, as studying elsewhere

L - Unoccupied as repossessed (mortgagee is in possession)

T - Unoccupied annexe, which cannot be let separately from main home without breach of Planning legislation

M - As a Halls of Residence

N - Only by full-time Students or School/College Leavers

O - Because it is Ministry of Defence accommodation

P - By a member of visiting armed force

R - Unoccupied caravan pitch or houseboat mooring

S - Only by persons under 18 years old

U - Only by severely mentally impaired persons

V - By a diplomat

W - By a dependent relative in an annexe who is over 65 years old or is disabled.

Please tell us if the names of the residents change even if you still think an exemption is due.