The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026

• Citation: S.I. 2026/88 (W.)
• Sections: 3

Section 1 Title and coming into force

(1) The title of these Regulations is the Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026.

(2) These Regulations come into force on 3 June 2026.

Section 2 Amendments to the Council Tax (Chargeable Dwellings) Order 1992

(1) The Council Tax (Chargeable Dwellings) Order 1992 is amended as follows.

(2) In article 2—

(a) for the definition of “HMO” substitute—

“ HMO ”—

in relation to England means a building or part of a building which is a “ house in multiple occupation ” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;

in relation to Wales means a building or part of a building which is a “ house in multiple occupation ” as defined by section 254 of the Housing Act 2004 but—

as if subsections (1)(e) and (5) of that section were omitted, and

in applying the test for when persons are to be treated as occupying a building or part of a building as their only or main residence under section 254(2)(c) of the Housing Act 2004, as if section 259(2)(b) of that Act were omitted;

(b) for the definition of “refuge” substitute—

“ refuge ” means a building in Wales that is a Class Y dwelling under regulation 29 of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 .

(3) For article 3 substitute—

(3) Subject to articles 3A and 3C, where a single property in England contains more than one self contained unit, for the purposes of Part I of the Act, the property shall be treated as comprising as many dwellings as there are such units included in it and each such unit shall be treated as a dwelling.

(3ZA)

(1) Where a single property in Wales contains more than one self-contained unit, the property must, for the purposes of Part I of the Act, be treated as comprising as many dwellings as there are such units included in it and each such unit must be treated as a dwelling.

(2) But this article does not apply to a dwelling which falls within articles 3A, 3B or 3C.

(4) In article 3B, after “A refuge” insert “in Wales” .

(5) For article 3C substitute—

(3C) For the purposes of Part 1 of the Act, an HMO in England or Wales must be treated as a single dwelling.

(6) For article 4 substitute—

(4)

(1) Subject to article 3C, where a multiple property in England—

(a) consists of a single self contained unit, or such a unit together with or containing premises constructed or adapted for non-domestic purposes; and

(b) is occupied as more than one unit of separate living accommodation,

the listing officer may, if he thinks fit, subject to paragraph (2) below, treat the property as one dwelling.

(2) In exercising his discretion in paragraph (1) above, the listing officer shall have regard to all the circumstances of the case, including the extent, if any, to which the parts of the property separately occupied have been structurally altered.

(5)

(1) The listing officer may, if they think fit, treat a multiple property in Wales as one dwelling where it—

(a) consists of a single self-contained unit, or such a unit together with or containing premises constructed or adapted for non-domestic purposes, and

(b) is occupied as more than one unit of separate living accommodation.

(2) In exercising their discretion in paragraph (1), the listing officer must have regard to all the circumstances of the case, including the extent, if any, to which the parts of the property separately occupied have been structurally altered.

(3) But the discretion in paragraph (2) does not apply to a dwelling which falls within article 3B or 3C.

Section 3 Amendments to the Council Tax (Liability for Owners) Regulations 1992

(1) The Council Tax (Liability for Owners) Regulations 1992 are amended as follows.

(2) In regulation 1(2)—

(a) for the definition of “HMO” substitute—

“ HMO ”—

in relation to England means a building or part of a building which is a “ house in multiple occupation ” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;

in relation to Wales means a building or part of a building which is a “ house in multiple occupation ” as defined by section 254 of the Housing Act 2004 but—

as if subsections (1)(e) and (5) of that section were omitted, and

in applying the test for when persons are to be treated as occupying a building or part of a building as their only or main residence under section 254(2)(c) of the Housing Act 2004, as if section 259(2)(b) of that Act were omitted;

(b) after the definition of “HMO” insert—

“ introductory standard contract ” has the meaning given in section 16(4) of the Renting Homes (Wales) Act 2016 ;

(c) after the definition of “introductory tenant” insert—

“ secure contract ” has the meaning given in section 8 of the Renting Homes (Wales) Act 2016;

(d) in the definition of “tenant” , after “includes” insert “a tenant under an introductory standard contract or secure contract,” .

(3) In regulation 2—

(a) in Class A (residential care homes), in paragraph (c), after “paragraph 7 of Schedule 1 to the Act” insert “in relation to England or by regulation 17(2) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 in relation to Wales” ;

(b) in Class B (religious communities), after “a dwelling” insert “in England or Wales” ;

(c) for Class C (houses in multiple occupation, etc) substitute—

Houses in multiple occupation, etc

(d) after Class F (asylum seekers) insert—

Refuge