(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026.
(2) These Regulations come into force on 1 April 2027.
S.I. 2026/89 (W.)
The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026 (S.I. 2026/89 (W.))
These Regulations amend the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to prescribe a further class of dwelling in relation to which a billing authority may not make a determination to apply a higher amount of council tax.
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(1) The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 are amended as follows.
(2) In regulation 2 (interpretation), after “Class 7” insert—
“ Class 8 ” (“ Dosbarth 8 ”) means the class of dwellings described in regulation 11;
(3) In regulation 3(2) (prescribed classes), for “and 7” substitute “, 7 and 8” .
(4) After regulation 10 (Class 7) insert—
Class 8
(11)
(1) The class of dwelling prescribed for the purpose of this regulation (“ Class 8 ”) comprises every dwelling that falls within paragraph (2) (but see paragraph (3)).
(2) A dwelling that was previously not domestic property because it fell within section 66(2BB) of the Local Government Finance Act 1988 .
(3) The exception applies for a period of one year from the date that the dwelling ceased to be not domestic property under section 66(2BB) of that Act.
Cite this legislation
- Official citation
- S.I. 2026/89 (W.)
- Source
- legislation.gov.uk
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- OGL-3 ↗
The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2026-89
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).