Local Government Finance Act 1992

[F1 11F Discounts: Wales (less discount or no discount) W

(1) Where council tax payable in respect of any chargeable dwelling in Wales and any day is subject to a discount because section 11E(1) applies, the Welsh Ministers may for any financial year by regulations prescribe classes of dwelling in relation to which the amount of the discount is subject to any determination made in accordance with subsection (2).

(2) For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that the discount in relation to a class of dwellings prescribed—

(a) does not apply, or

(b) is less than the amount of discount prescribed or calculated under section 11E(1).

(3) A class of dwellings may be prescribed under subsection (1) by reference to—

(a) the type or physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(4) A billing authority may vary or revoke a determination for a financial year, but only before the beginning of that year.

(5) A billing authority that makes a determination under this section must, before the end of the period of 21 days beginning with the day the determination is made—

(a) publish a notice of the determination electronically, and

(b) make arrangements for members of the public who would otherwise not be able to access that notice to do so.

(6) The validity of a determination is not affected by a failure to comply with subsection (5).

(7) Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.]

Textual Amendments

F1 Ss. 11E, 11F inserted (17.9.2024 for specified purposes) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 18(5), 23(5)(6)(b)