Explanatory note

These Regulations are made by the Welsh Ministers in exercise of their power under the Local Government Finance Act 1992.

These Regulations amend regulation 29 (classes of exempt dwellings) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (“the 2026 Regulations”).

Regulation 2(2)(a) and (b) clarifies the new owner exemption in Classes A and C to ensure that where a person (“P”) purchases a dwelling on or after 1 April 2026 which has previously been exempt under either class, then P must be granted a further exemption provided that the conditions set out under the applicable class are satisfied, and despite the previous owner’s exemption having ended. The regulation also sets out that the further exemption only applies if the purchase was carried out at a fair market value.

Regulation 2(2)(c) amends Class F to insert a provision incorrectly omitted when the 2026 Regulations were formatted for making. The regulation also sets out that a dwelling may only benefit from the exemption where it has been occupied during the exemption if that period of occupation is for a single period not exceeding six weeks.

Regulation 2(2)(d) amends Class H to ensure that for unoccupied dwellings held for religious purposes, no account is taken of any period during which the dwelling was unoccupied prior to 1 April 2027.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.