Explanatory note

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”).

In particular, these Regulations revoke and consolidate provisions in sections 6, 9 and 11 of, and Schedule 1 to, the 1992 Act, the Council Tax (Discount Disregards) Order 1992, the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992, the Council Tax (Exempt Dwellings) Order 1992 and the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998. They also set out certain provisions in sections 6, 9 and 11 of, and Schedule 1 to, the 1992 Act.

Part 1 contains general and interpretation provisions.

Part 2 prescribes the amount of a council tax discount in relation to occupancy and particular classes of unoccupied dwellings. In particular they prescribe the amount of a discount where there is a single occupant of a dwelling, the amount of a discount where all occupants of a dwelling are disregarded (for which see Part 3), and particular dwelling related discounts.

Part 3 prescribes classes of persons who are disregarded for the purposes of a council tax discount under Part 2.

Part 4 prescribes exceptions (for some classes of persons who are disregarded for the purposes of a council tax discount) from being jointly and severally liable for council tax.

Part 5 prescribes exemptions from the liability to pay council tax in relation to particular classes of dwellings.

Part 6 introduces Schedule 4 which makes provision for consequential amendments and revocations.

Schedule 1 makes further provision for job-related dwellings.

Schedules 2 and 3 make further provision in relation to students and prescribed educational establishments.

Schedule 4 contains amendments and revocations which are consequential on these Regulations.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales.