http://www.legislation.gov.uk/wsi/1999/2935/regulation/1/made

The Local Authorities (Calculation of Council Tax Base) (Wales) (Amendment) Regulations 1999

Council tax

Council tax banding

Tax

King's Printer of Acts of Parliament

2018-06-05

COUNCIL TAX, WALES

The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 (“the principal Regulations”) contain rules for the calculation of a local authority’s council tax base. This is used in the calculation of the council tax and is, in essence, the number of valuation band D equivalent dwellings in the area of a local authority, taking account of, among other things, reduced amounts payable by households which include a disabled person in accordance with regulations made under section 13 of the Local Government Finance Act 1992.