{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-wales-order-2019/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-wales-order-2019/note.json",
  "legislation": "wsi/2019/432",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-wales-order-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Council Tax (Exempt Dwellings Order 1992 (S.I. 1992/558) (“the 1992 Order”).\nCouncil 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.\nThis Order inserts a new Class X into the 1992 Order. This exempts dwellings in Wales—\nwhich are occupied by one or more care leavers, and\nwhere 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.\nThis 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).\nThe 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2019/432/note",
    "retrieved_at": "2026-10-28T23:19:59.866037+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."
}