{
  "url": "https://openlegislation.uk/local-government-reorganisation-wales-council-tax-reduction-scheme-regulations-1996/note",
  "json_url": "https://openlegislation.uk/local-government-reorganisation-wales-council-tax-reduction-scheme-regulations-1996/note.json",
  "legislation": "uksi/1996/309",
  "legislation_title": "The Local Government Reorganisation (Wales) (Council Tax Reduction Scheme) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/local-government-reorganisation-wales-council-tax-reduction-scheme-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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 1996, the first full financial year for the new local authorities established under the Local Government (Wales) Act 1994.\nRegulation 3 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.\nRegulations 4 to 6 provide for appeals regarding the application or operation of these Regulations by billing authorities.\nThe Schedule lists the community areas in relation to which a reduction is prescribed, together with the appropriate reduction for each council tax valuation band.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/309/note",
    "retrieved_at": "2026-10-29T12:52:35.416184+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."
}