2015 No. 2068 (W. 311)
The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015
Made
Laid before the National Assembly for Wales
Coming into force
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 12A(4) and (5) and 12B(5) and (6) of the Local Government Finance Act 19921.
Title, commencement and application1
1
The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 and they come into force on 31 January 2016.
2
These Regulations apply in relation to Wales.
Interpretation2
In these Regulations—
“the Act” (“y Ddeddf”) means the Local Government Finance Act 1992;
“Class 1” (“Dosbarth 1”) means the class of dwellings described in regulation 4;
“Class 2” (“Dosbarth 2”) means the class of dwellings described in regulation 5;
“Class 3” (“Dosbarth 3”) means the class of dwellings described in regulation 6;
“Class 4” (“Dosbarth 4”) means the class of dwellings described in regulation 7;
“Class 5” (“Dosbarth 5”) means the class of dwellings described in regulation 8;
“Class 6” (“Dosbarth 6”) means the class of dwellings described in regulation 9;
“Class 7” (“Dosbarth 7”) means the class of dwellings described in regulation 10;
references to the spouse of a person includes references to a person who is living with the other as if they were that person’s spouse; and
references to the civil partner of a person includes references to a person of the same sex who is living with the other as if they were that person’s civil partner.
Prescribed classes3
1
Classes 1, 2, 3 and 4 are prescribed as classes of dwelling for the purposes of sections 12A(4) and 12B(5) of the Act.
2
Classes 5, 6 and 7 are prescribed as classes of dwelling for the purpose of section 12B(5) of the Act.
Class 14
1
The class of dwelling prescribed for the purposes of this regulation (“Class 1”) comprises every dwelling that falls within sub-paragraph (a) or (b) unless it has been such a dwelling for a period of one year or more—
a
a dwelling that is being marketed for sale at a price that is reasonable for the sale of the dwelling;
b
a dwelling in relation to which an offer to purchase the dwelling has been accepted (whether or nor the acceptance is subject to contract) but the sale has not been completed.
2
After the end of an excepted period a dwelling does not fall within Class 1 for a further period unless the dwelling has been the subject of a relevant transaction.
3
In this regulation—
a
marketing a dwelling for sale includes the marketing for sale—
i
of the freehold; or
ii
a leasehold for a term of seven years or more;
b
the “excepted period” (“cyfnod a eithrir”) is the period during which a dwelling falls within Class 1;
c
“relevant transaction” (“trafodiad perthnasol”) means a transfer on sale of the freehold or a transfer on sale of the leasehold for a term of seven years or more.
Class 25
1
The class of dwelling prescribed for the purposes of this regulation (“Class 2”) comprises every dwelling that falls within sub-paragraph (a) or (b) unless it has been such a dwelling for a period of one year or more—
a
a dwelling that is being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling;
b
a dwelling in relation to which an offer to rent the dwelling has been accepted (whether or not the acceptance is subject to contract) but the tenancy has not started.
2
After the end of an excepted period a dwelling does not fall within Class 2 for a further period unless it has been subject to a tenancy that was granted for a term of six months or more.
3
For the purpose of this regulation the “excepted period” (“cyfnod a eithrir”) is the period during which a dwelling falls within Class 2.
Class 36
1
The class of dwelling prescribed for the purposes of this regulation (“Class 3”) comprises every dwelling—
a
that forms part of a single property that includes at least one other dwelling; and
b
that is being used by a resident of that other dwelling, or as the case may be, those other dwellings, as part of their residence.
2
For the purpose of paragraph (1), “single property” (“eiddo unigol”) means a property that would, apart from the Council Tax (Chargeable Dwellings) Order 19922 be one dwelling within the meaning of section 3 of the Act.
Class 47
1
The class of dwelling prescribed for the purposes of this regulation (“Class 4”) comprises every dwelling which would be the sole or main residence of an individual if that individual were not residing in armed forces accommodation.
2
For the purpose of this regulation—
a
“armed forces accommodation” (“llety’r lluoedd arfog”) is accommodation which is provided to—
i
a member of any of Her Majesty’s forces, or
ii
a member of the family of a member of any of Her Majesty’s forces,
for the purposes of any of Her Majesty’s forces;
b
a person is a member of another’s family if—
i
he or she is the spouse or civil partner of that person; or
ii
he or she is that person’s parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece.
Class 58
1
The class of dwelling prescribed for the purposes of this regulation (“Class 5”) comprises every dwelling which consists of a pitch occupied by a caravan or a mooring occupied by a boat.
2
For the purpose of this regulation “caravan” (“carafán”) is construed in accordance with section 7 of the Act3.
Class 69
1
The class of dwellings prescribed for the purpose of this regulation (“Class 6”) comprises every dwelling the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in any one year period.
2
For the purpose of this regulation “planning condition” (“amod cynllunio”) means any condition imposed on planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 19904.
Class 710
1
The class of dwelling prescribed for the purpose of this regulation (“Class 7”) comprises every dwelling—
a
where a qualifying person in relation to that dwelling is resident in another dwelling which, for that person, is job-related, or
b
which, for a qualifying person, is job-related.
2
For the purpose of this regulation a dwelling is job-related for a person if it falls within one of the descriptions set out in paragraphs 1, 2 or 3 of the Schedule.
3
In this regulation “qualifying person” (“person cymhwysol”) means—
a
a person who is liable for council tax5 in respect of a dwelling on a particular day, whether or not jointly with another person; or
b
a person who would be liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with another person, if that dwelling did not fall within—
i
Class O of the Council Tax (Exempt Dwellings) Order 19926; or
ii
Class E of the Council Tax (Liability for Owners) Regulations 19927.
SCHEDULEJob-related dwellings
Dwellings provided for specified reasons1
1
Subject to sub-paragraph (2), a dwelling is job-related for a person if it is provided for that person by reason of that person’s employment, or for that person’s spouse or civil partner by reason of their employment, in any of the following cases, where—
a
it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling;
b
the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings for employees; or
c
there being a special threat to the employee’s security, special arrangements are in force and the employee resides in the dwelling as part of those arrangements.
2
If the dwelling is provided by a company and the employee is a director of that or an associated company, sub-paragraph (1)(a) or (1)(b) do not apply unless—
a
the employment is as a full-time working director;
b
the company is non-profit making, that is to say, it does not carry on a trade nor do its functions consist wholly or mainly in the holding of investments or other property; or
c
the company is established for charitable purposes only.
Dwellings provided under contract2
1
Subject to sub-paragraph (3), a dwelling is job-related for a person if that person, or that person’s spouse or civil partner, is required under a contract to which this paragraph applies, to live in that dwelling.
2
A contract to which sub-paragraph (1) applies is a contract entered into at arms length and requiring the person concerned, or their spouse or civil partner (as the case may be) to carry on a particular trade, profession or vocation in a property provided by another person and to live in a dwelling provided by that other person.
3
Sub-paragraph (1) does not apply if the dwelling concerned is in whole or in part provided by any other person or persons together with whom the spouse or civil partner (as the case may be) carries on a trade or business in partnership.
Ministers of religion3
A dwelling is job-related for a person if—
a
that person, or their spouse or civil partner, is a minister of any religious denomination; and
b
the dwelling is inhabited in order to allow that person, or their spouse or civil partner (as the case may be), to perform the duties of his or her office.
Interpretation4
In this Schedule—
a company is an associated company of another if one of them has control of the other or both are under the control of the same person;
“director” (“cyfarwyddwr”), “full-time working director” (“cyfarwyddwr sy’n gweithio’n llawn amser”) and “control” (“rheolaeth”), in relation to a body corporate, have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 20038 in relation to the benefits code;
“provided” (“wedi ei darparu”, “wedi eu darparu”) means provided under a tenancy or otherwise.
(This note is not part of the Regulations)