Contents
1Title and coming into force#
(1)The title of these Regulations is the Council Tax (Discounts, Disregards and Exemptions) (Wales) (Amendment) Regulations 2026.
(2)Regulations 1 and 2(2)(a), (b) and (c) come into force on 30 October 2026.
(3)Regulation 2(2)(d) comes into force on 1 April 2027.
2Amendment of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026#
(1)The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 are amended as follows.
(2)In regulation 29—
(a)in Class A—
(i)in paragraph (5), for “if the conditions set out in paragraphs (1) and (2) are satisfied” substitute “if the requirement set out in paragraph (2) is satisfied”;
(b)In Class C—
(i)in paragraph (1), after “occupied”, insert “(but see paragraph (3))”;
(ii)in paragraph (3), for “if the conditions set out in paragraph (1) are satisfied” substitute “where the dwelling is unoccupied and unfurnished”;
(c)In Class F—
(i)in the English language text, for paragraph (1)(a) substitute—“a has been unoccupied since the date of death of a person (“the deceased”),”
(ii)after paragraph (3) insert—“4 In considering whether a dwelling has been unoccupied for any period specified in this Class, any single period of occupation not exceeding 6 weeks must be disregarded.”
(d)in Class H—
(i)the current paragraph becomes paragraph (1);
(ii)in paragraph (1), after “day in question” insert “(but see paragraph (2))”;
(iii)after paragraph (1) insert—“2 In considering whether a dwelling has been unoccupied for any period specified in this Class, any period during which it was unoccupied before 1 April 2027 must be disregarded.”
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