The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026 / Rheoliadau’r Dreth Gyngor (Eithriadau rhag Symiau Uwch) (Cymru) (Diwygio) 2026

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

These Regulations amend the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to prescribe a further class of dwelling in relation to which a billing authority may not make a determination to apply a higher amount of council tax.

The further class (Class 8) applies to those dwellings which previously met the criteria to be not domestic property under section 66(2BB) of the Local Government Finance Act 1988 (and which were therefore liable to non-domestic rates) but which no longer meet those criteria and are now considered to be domestic property under section 66 of that Act (and are liable to council tax). The exception from a determination to apply the higher amount applies for a period of one year from the date that the dwelling ceased to be not domestic property and became domestic property.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales .