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.