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(This note is not part of the Regulations)
These Regulations amend the Council Tax (Reductions for Disabilities) Regulations 1992 (“the 1992 Regulations”) and the Council Tax (Transitional Arrangements) (Wales) Regulations 2004 (“the 2004 Regulations”).
These Regulations are made under section 13 (Reduced amounts) and section 13B (Transitional arrangements) of the Local Government Finance Act 1992 (“the 1992 Act”). Section 13 of the 1992 Act permits the National Assembly for Wales to make regulations which provide that the amount a person is liable to pay to a billing authority in respect of council tax for a financial year shall be an amount which is less than the amount it would be apart from the regulations. Section 13B of the 1992 Act gives the National Assembly for Wales the power to make regulations which make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force, in relation to a billing authority in Wales, of an order under section 5 of the 1992 Act or a list under section 22B of the 1992 Act.
Regulation 3 amends regulation 4(3A)(a) of the 1992 Regulations so as to take account of the effect of the Council Tax (Valuation Bands) (Wales) Order 2003 which introduced valuation band I in Wales.
Regulation 4 amends typographical errors in the Welsh text of regulations 3(5) and 4 of the 2004 Regulations.
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