{
  "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998",
  "json_url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998.json",
  "id": "uksi/1998/105",
  "title": "The Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998",
  "short_title": "Council Tax (Prescribed Classes of Dwellings) 1998",
  "long_title": "These Regulations relate to Wales. They replace, from 1st April 1998, the Council Tax (Prescribed Class of Dwellings) (Wales) Regulations 1992. They prescribe two classes of dwellings for the purposes of section 12 of the Local Government Finance Act 1992 (“the Act”).",
  "citation": "S.I. 1998/105",
  "type": "uksi",
  "year": "1998",
  "number": "105",
  "version": "current",
  "date": "1998-01-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 19,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Citation and commencement",
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Prescribed classes",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Class A",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Class B",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/regulation-5",
      "extent": null,
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    },
    {
      "path": "regulation/6",
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      "number": "6",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/regulation-6",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Disapplication of 1992 Regulations",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "JOB-RELATED DWELLINGS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/schedule/paragraph-1",
      "extent": null,
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    },
    {
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      "heading": null,
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/schedule/paragraph-2",
      "extent": null,
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    },
    {
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      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/schedule/paragraph-3",
      "extent": null,
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      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-wales-regulations-1998/note",
      "extent": null,
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    }
  ],
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  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "Sch. para. 3",
      "affecting": "uksi/2014/107",
      "affecting_title": "The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014",
      "affecting_provisions": "Sch. 2 para. 1"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. para. 3",
      "affecting": "uksi/2019/1458",
      "affecting_title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
      "affecting_provisions": "Sch. 3 para. 53"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(2)",
      "affecting": "wsi/2004/3094",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) and Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 8"
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      "type": "words in reg. 3 renumbered as reg. 3(1)",
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      "affecting": "wsi/2004/452",
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      "type": "inserted",
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    {
      "type": "inserted",
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      "affecting_title": "The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 3(2)"
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    {
      "type": "words substituted",
      "affected_provisions": "Sch. para. 3",
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      "affecting_title": "The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004",
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      "type": "words inserted",
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      "affecting_title": "The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004",
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    {
      "type": "words substituted",
      "affected_provisions": "Sch. para. 1(1)",
      "affecting": "wsi/2005/3302",
      "affecting_title": "The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005",
      "affecting_provisions": "Sch. para. 12(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. para. 2(1)",
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      "affecting_title": "The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005",
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    {
      "type": "words inserted",
      "affected_provisions": "Sch. para. 2(2)",
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      "affecting_title": "The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005",
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      "affected_provisions": "Sch. para. 3",
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      "affecting_title": "The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2010",
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      "type": "revoked",
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      "affecting_title": "The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026",
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      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1998/105",
    "retrieved_at": "2026-10-29T11:39:02.865820+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."
}