# The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019

W.S.I. 2019/432 · made 4 March 2019 · revised to 1 April 2026

This Order amends the Council Tax (Exempt Dwellings Order 1992 (S.I. 1992/558) (“the 1992 Order”).

Made under: Local Government Finance Act 1992 (Section 4)

PDFs: Printed copy https://openlegislation.uk/council-tax-exempt-dwellings-amendment-wales-order-2019/pdf/wsi_20190432_mi.pdf

## Introductory text

Council Tax, Wales
Made 4 March 2019
Laid before the National Assembly for Wales 6 March 2019
Coming into force 1 April 2019
The Welsh Ministers make the following Order in exercise of the power conferred on the Secretary of State by section 4 of the Local Government Finance Act 1992 and now vested in them.

## 1 Title, commencement and application

(1) The title of this Order is the Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019.
(2) This Order comes into force on 1 April 2019.
(3) This Order applies in relation to Wales.

## 2 Amendments to the Council Tax (Exempt Dwellings) Order 1992

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## Signature

Rebecca Evans
Minister for Finance and Trefnydd, one of the Welsh Ministers
4 March 2019

## Explanatory note

(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings Order 1992 (S.I. 1992/558) (“the 1992 Order”).
Council tax is not payable in respect of exempt dwellings (section 4 of the Local Government Finance Act 1992 (c. 14)). Classes of exempt dwellings are prescribed in the 1992 Order.
This Order inserts a new Class X into the 1992 Order. This exempts dwellings in Wales—
which are occupied by one or more care leavers, and
where every resident is either a care leaver, a relevant person within the definition in Class N of the 1992 Order (students etc.), or a severely mentally impaired person.
This Order defines the term “care leaver” with reference to a category 3 young person, as defined in the Social Services and Well-being (Wales) Act 2014 (anaw 4).
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with this Order. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

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Source: https://www.legislation.gov.uk/wsi/2019/432 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-amendment-wales-order-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.