The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023

• Citation: S.I. 2023/253 (W.)
• Sections: 2

Section 1 Title and commencement

(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023.

(2) These Regulations come into force on 1 April 2023.

Section 2 Amendments to the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015

(1) The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 are amended as follows.

(2) In regulation 9 (Class 6) for paragraph (1) substitute—

(1) The class of dwellings prescribed for the purpose of this regulation (“Class 6”) comprises every dwelling the occupation of which is restricted by a planning condition—

(a) preventing occupancy for a continuous period of at least 28 days in any one year period;

(b) specifying that the dwelling may be used for holiday let only; or

(c) preventing occupancy as a person’s sole or main residence.