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The Council Tax (Discounts, Disregards and Exemptions) (Wales) (Amendment) Regulations 2026

W.S.I. 2026/118 · Made 24 September 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, WALES

Made 24 September 2026

Coming into force in accordance with regulation 1(2) and (3)

The Welsh Ministers make the following Regulations in exercise of the power conferred on the Secretary of State by section 4 (3) of the Local Government Finance Act 1992f1, and now vested in themf2.

Annotations to the whole text

Footnotes

f1

1992 c. 14. See section 116(1) for the meaning of “prescribed”. The power to make an order under section 4 may be exercised to make regulations by section 39 of the Legislation (Wales) Act 2019 (anaw 4)​.

f2

The functions of the Secretary of State, so far as exercisable in relation to Wales, were transferred to the National Assembly for Wales by article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer​ ​of Functions) Order 1999 (S.I. 1999/672). Those functions were subsequently transferred to the Welsh Ministers​ by paragraph 30 of Schedule 11 to the Government of Wales Act 2006 (c. 32).

Contents

  1. 1Title and coming into force
  2. 2Amendment of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026
  3. Signature
  4. Explanatory note

1Title and coming into force

(1)

The title of these Regulations is the Council Tax (Discounts, Disregards and Exemptions) (Wales) (Amendment) Regulations 2026.

(2)

Regulations 1 and 2(2)(a), (b) and (c) come into force on 30 October 2026.

(3)

Regulation 2(2)(d) comes into force on 1 April 2027.

2Amendment of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026

(2)

In regulation 29—

(a)

in Class A—

(i)

in paragraph (5), for “if the conditions set out in paragraphs (1) and (2) are satisfied” substitute “if the requirement set out in paragraph (2) is satisfied”;

(ii)

after paragraph (6) insert—

“(7)

In this Class, “purchase” means, in relation to a purchase made on or after 30 October 2026, a transaction carried out at a fair market value.”;

(b)

In Class C—

(i)

in paragraph (1), after “occupied”, insert “(but see paragraph (3))”;

(ii)

in paragraph (3), for “if the conditions set out in paragraph (1) are satisfied” substitute “where the dwelling is unoccupied and unfurnished”;

(iii)

after paragraph (4) insert—

“(5)

In this Class, “purchase” means, in relation to a purchase made on or after 30 October 2026, a transaction carried out at a fair market value.”;

(c)

In Class F—

(i)

in the English language text, for paragraph (1)(a) substitute—

“(a)

has been unoccupied since the date of death of a person (“the deceased”),”;

(ii)

after paragraph (3) insert—

“(4)

In considering whether a dwelling has been unoccupied for any period specified in this Class, any single period of occupation not exceeding 6 weeks must be disregarded.”;

(d)

in Class H—

(i)

the current paragraph becomes paragraph (1);

(ii)

in paragraph (1), after “day in question” insert “(but see paragraph (2))”;

(iii)

after paragraph (1) insert—

“(2)

In considering whether a dwelling has been unoccupied for any period specified in this Class, any period during which it was unoccupied before 1 April 2027 must be disregarded.”

Signature

Elin Jones

Cabinet Minister for Finance, one of the Welsh Ministers

24 September 2026

Explanatory note

(This note is not part of the Regulations)

These Regulations are made by the Welsh Ministers in exercise of their power under the Local Government Finance Act 1992.

These Regulations amend regulation 29 (classes of exempt dwellings) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (“the 2026 Regulations”).

Regulation 2(2)(a) and (b) clarifies the new owner exemption in Classes A and C to ensure that where a person (“P”) purchases a dwelling on or after 1 April 2026 which has previously been exempt under either class, then P must be granted a further exemption provided that the conditions set out under the applicable class are satisfied, and despite the previous owner’s exemption having ended. The regulation also sets out that the further exemption only applies if the purchase was carried out at a fair market value.

Regulation 2(2)(c) amends Class F to insert a provision incorrectly omitted when the 2026 Regulations were formatted for making. The regulation also sets out that a dwelling may only benefit from the exemption where it has been occupied during the exemption if that period of occupation is for a single period not exceeding six weeks.

Regulation 2(2)(d) amends Class H to ensure that for unoccupied dwellings held for religious purposes, no account is taken of any period during which the dwelling was unoccupied prior to 1 April 2027.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.