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(This note is not part of the Regulations)
These Regulations are made under the Local Government Finance Act 1992 (“the 1992 Act”) and amend the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998 (“the 1998 Regulations”).
Regulations 4 and 5 of the 1998 Regulations prescribe classes of dwelling for the purpose of section 12(4) of the 1992 Act. Where a class is prescribed for the purpose of section 12(4), a billing authority in Wales may determine that the council tax discount under section 11(2)(a) of the 1992 Act does not apply or is reduced to a percentage specified by the billing authority.
These Regulations amend the classes prescribed by regulation 4 (Class A) and regulation 5 (Class B). The amendments adjust the wording in those classes to clarify that they comprise dwellings of which there is no resident and that are substantially furnished. A “resident” is defined in section 6(5) of the 1992 Act.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.
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