# The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023

W.S.I. 2023/253 · made 2 March 2023 · revised to 1 April 2023

These Regulations amend regulation 9 (Class 6) of the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to add properties subject to a planning condition that specifies a dwelling may only be used for holiday lets or restricting occupancy of that property as a person’s sole or main residence as a class of dwelling to which a billing authority may not make a determination to apply a higher rate of council tax.

Made under: Local Government Finance Act 1992 (Section 12B)

PDFs: Printed copy https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-amendment-regulations-2023/pdf/wsi_20230253_mi.pdf

## Introductory text

Council Tax, Wales
Made 2 March 2023
Laid before Senedd Cymru 6 March 2023
Coming into force 1 April 2023
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 12B(5) and (6) of the Local Government Finance Act 1992.

## 1 Title and commencement

(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023.
(2) These Regulations come into force on 1 April 2023.

## 2 Amendments to the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015

(1) The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 are amended as follows.
(2) In regulation 9 (Class 6) for paragraph (1) substitute—
“(1) The class of dwellings prescribed for the purpose of this regulation (“Class 6”) comprises every dwelling the occupation of which is restricted by a planning condition—
(a) preventing occupancy for a continuous period of at least 28 days in any one year period;
(b) specifying that the dwelling may be used for holiday let only; or
(c) preventing occupancy as a person’s sole or main residence.”.

## Signature

Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
2 March 2023

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend regulation 9 (Class 6) of the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to add properties subject to a planning condition that specifies a dwelling may only be used for holiday lets or restricting occupancy of that property as a person’s sole or main residence as a class of dwelling to which a billing authority may not make a determination to apply a higher rate of council tax.
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 Strategic Finance Division, Welsh Government, Cathays Park, Cardiff CF10 3NQ.

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Source: https://www.legislation.gov.uk/wsi/2023/253 (the official version)
Page: https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-amendment-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.