{
  "url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015/regulation-4.json",
  "legislation": "wsi/2015/2068",
  "legislation_title": "The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Class 1",
  "text": "(1) The class of dwelling prescribed for the purposes of this regulation (“Class 1”) comprises every dwelling that falls within sub-paragraph (a) or (b) unless it has been such a dwelling for a period of one year or more—\n(a) a dwelling that is being marketed for sale at a price that is reasonable for the sale of the dwelling;\n(b) a dwelling in relation to which an offer to purchase the dwelling has been accepted (whether or nor the acceptance is subject to contract) but the sale has not been completed.\n(2) After the end of an excepted period a dwelling does not fall within Class 1 for a further period unless the dwelling has been the subject of a relevant transaction.\n(3) In this regulation—\n(a) marketing a dwelling for sale includes the marketing for sale—\n(i) of the freehold; or\n(ii) a leasehold for a term of seven years or more;\n(b) the “excepted period” (“cyfnod a eithrir”) is the period during which a dwelling falls within Class 1;\n(c) “relevant transaction” (“trafodiad perthnasol”) means a transfer on sale of the freehold or a transfer on sale of the leasehold for a term of seven years or more.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 31.1.2016, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2015/2068/regulation/4",
    "retrieved_at": "2026-10-28T23:32:00.876163+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}