Class D refers to Prisoners or people in hospital or another place by order of a court (not sure that is relevant to your case?)
Class E refers to properties left unoccupied because the council taxpayer is now permanently resident in a hospital, hostel, nursing or care home are exempt form Council Tax. This exemption is only due when the situation is permanent, or thought to be permanent. When the person is staying temporarily in hospital, or in respite care, the exemption would not apply
Class I - Properties Left Empty by People Living Elsewhere to Receive Care:
Properties left empty because the owner or tenant has gone to live elsewhere to receive care are exempt from payment of Council Tax.
The person must be living elsewhere to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder.
The exemption will only apply where the person now living elsewhere to receive care, was the last actual occupier of the property and would still be the person otherwise liable to pay the council tax.
Class J would be for properties left empty because the owner or tenant has gone to live elsewhere to provide care to another person are exempt from payment of Council Tax.
The person must be living elsewhere in order to provide personal care to someone in need of care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. The care provider does not have to be actually living with the person to whom they are providing personal care, they could live nearby. However the carer must be in a better position to provide care from their new address than they were from their old address.
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