# The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026, Regulation 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 2 (interpretation), after “Class 7” insert—
““Class 8” (“Dosbarth 8”) means the class of dwellings described in regulation 11;”.
(3) In regulation 3(2) (prescribed classes), for “and 7” substitute “, 7 and 8”.
(4) After regulation 10 (Class 7) insert—
“Class 8
11 (1) The class of dwelling prescribed for the purpose of this regulation (“Class 8”) comprises every dwelling that falls within paragraph (2) (but see paragraph (3)).
(2) A dwelling that was previously not domestic property because it fell within section 66(2BB) of the Local Government Finance Act 1988.
(3) The exception applies for a period of one year from the date that the dwelling ceased to be not domestic property under section 66(2BB) of that Act.”

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Source: https://www.legislation.gov.uk/wsi/2026/89/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-amendment-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.