{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/introduction.json",
  "legislation": "wsi/2025/1109",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Tax, Wales\nMade 20 October 2025\nLaid before Senedd Cymru 22 October 2025\nComing into force 1 April 2026\nThe Welsh Ministers make these Regulations in exercise of the powers conferred on the Secretary of State by paragraphs 1(1), 2(4)(e), 2(5)(a), 3(1) and (2) and 4(2) of Schedule 2 and paragraphs 1(1)(a), 3(1)(a) and (4)(a) of Schedule 4 to the Local Government Finance Act 1992 and now vested in them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 1(1) of Schedule 4 was amended by paragraph 107(2) of Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 14."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The powers of the Secretary of State were transferred, in relation to Wales, to the National Assembly for Wales by virtue of article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). They were subsequently transferred to the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2025/1109/introduction",
    "retrieved_at": "2026-10-28T22:56:40.488729+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}