- Pensioners have always been exempt
- Approved foster carers, so long as they have fostered a child, or become an approved foster carer in the last 12 months
- Adult children who are in the Armed Forces but who continue to live with parents
- Severely disabled children should be allowed a room of their own if their condition makes it unreasonable for another child to share with them
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It is alleged Mourinho was helped by his advisers to avoid paying tax on earnings from the use of his image rights for product endorsement.
Somewhat ironically, the Prime Minister's plans were leaked to The Mail on Sunday just days after they were issued.
Tonight it is set to become quite clear with a patchy frost in places. The breeze will keep much of the fog at bay.