A community council must take all reasonable steps in its area towards meeting the local objectives included in the local well-being plan that has effect in its area.

But a community council is subject to the duty under subsection (1) only if, for each of the preceding three financial years prior to the local well-being plan for its area being published, either its gross income or its gross expenditure was at least £200,000.

The Welsh Ministers may, by regulations, amend the criteria specified in subsection (2) for determining whether a community council is subject to the duty under subsection (1); and the regulations may reflect provision made about community councils in regulations under section 39 of the Public Audit (Wales) Act 2004 (c.23).

A community council must publish, in respect of each financial year in which it was subject to the duty under subsection (1), a report of the progress it has made in its area in meeting the local objectives included in the local well-being plan that has effect in its area.

A report under subsection (5) must be published as soon as reasonably practicable following the end of the financial year to which the report relates.

The Welsh Ministers must issue guidance to community councils that are subject to the duty under subsection (1) about the exercise of the duty.

In carrying out the duty under subsection (1), a community council must take such guidance into account.