Occupied property exemptions
Some exemptions apply where a property is fully occupied, these are:
• Class M - It is a hall of residence for students.
• Class N - A household of full-time students all of whom have a valid certificate from their place of study.
• Class O – It is owned by the Ministry of Defence and lived in only by members of the armed forces.
• Class P – it is occupied by members of visiting Forces, international headquarters or defence organisations.
• Class S - it is lived in by people who are under 18.
• Class U – It is occupied only by people who are severely mentally impaired.
• Class V – it is occupied by a foreign diplomat.
• Class W – It is an annexe occupied by a dependent relative (please refer to the self-contained annexes section in the guide
content).
To discuss these exemptions and to see if you apply, please email us at westminster.counciltax1@secure.capita.co.uk
