Explanatory note

These Regulations set out a scheme for reducing the liability of certain individuals in Wales to pay council tax for the financial year beginning 1st April 2000. They also make provision for council tax demand notices, for the same period, to include information as to the effect (where applicable) of the reduction scheme for the year.

Regulation 4 provides for the reduction of a person’s liability to be determined by reference to the appropriate reduction, if any, for the community area and the relevant valuation band for the chargeable dwelling.

Regulations 5 to 7 provide for appeals regarding the application or operation of these Regulations by billing authorities.

Regulation 8 provides for amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993 to specify what information is to be included in council tax demand notices in the year 2000/2001.

The Schedule sets out the community areas in relation to which a reduction is prescribed, together with the appropriate reduction for each council tax valuation band.