{
  "url": "https://openlegislation.uk/council-tax-discounts-disregards-and-exemptions-wales-regulations-2026",
  "json_url": "https://openlegislation.uk/council-tax-discounts-disregards-and-exemptions-wales-regulations-2026.json",
  "id": "wsi/2026/8",
  "title": "The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026",
  "short_title": "Council Tax (Discounts, Disregards and Exemptions) 2026",
  "long_title": "These Regulations are made by the Welsh Ministers in exercise of their powers under the Local Government Finance Act 1992 (“the 1992 Act”) and the Local Government Finance (Wales) Act 2024 (“the 2024 Act”).",
  "citation": "W.S.I. 2026/8",
  "type": "wsi",
  "year": "2026",
  "number": "8",
  "version": "current",
  "date": "2026-01-22",
  "revised": true,
  "valid_from": "2026-10-30",
  "extent": "E+W",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-discounts-disregards-and-exemptions-wales-regulations-2026/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
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    {
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      "extent": "E+W",
      "status": null,
      "parent": null
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      "heading": "Title, coming into force and application",
      "url": "https://openlegislation.uk/council-tax-discounts-disregards-and-exemptions-wales-regulations-2026/regulation-1",
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      "path": "part/2",
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      "heading": "DISCOUNTS",
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      "status": null,
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    },
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      "path": "regulation/3",
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      "path": "regulation/4",
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      "heading": "Discounts where all occupants disregarded",
      "url": "https://openlegislation.uk/council-tax-discounts-disregards-and-exemptions-wales-regulations-2026/regulation-4",
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      "path": "regulation/5",
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      "path": "regulation/10",
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      "heading": "Significant cognitive impairment",
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      "path": "regulation/11",
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    {
      "path": "regulation/12",
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      "path": "regulation/13",
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      "heading": "Students: entitlement to certificate of education and information to be included",
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      "path": "regulation/14",
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      "path": "regulation/15",
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      "heading": "School and college leavers",
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    {
      "path": "regulation/16",
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      "heading": "Hospital patients",
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      "path": "regulation/17",
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      "heading": "Patients in homes in England and Wales",
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      "path": "regulation/18",
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      "path": "regulation/19",
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      "path": "regulation/20",
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