Contents
1Title and coming into force#
(1)The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026.
(2)These Regulations come into force on 1 April 2027.
2Amendments to the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015#
(1)The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 are amended as follows.
(2)In regulation 2 (interpretation), after “Class 7” insert—“• “Class 8” (“Dosbarth 8”) means the class of dwellings described in regulation 11;”
(3)In regulation 3(2) (prescribed classes), for “and 7” substitute “, 7 and 8”.
(4)After regulation 10 (Class 7) insert—“11 1 The class of dwelling prescribed for the purpose of this regulation (“Class 8”) comprises every dwelling that falls within paragraph (2) (but see paragraph (3)).2 A dwelling that was previously not domestic property because it fell within section 66(2BB) of the Local Government Finance Act 1988.3 The exception applies for a period of one year from the date that the dwelling ceased to be not domestic property under section 66(2BB) of that Act.”
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