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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

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 1998.

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.

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.