
1 

(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023.
(2) These Regulations come into force on 1 April 2023.
2 

(1) The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 are amended as follows.
(2) In regulation 9 (Class 6) for paragraph (1) substitute—“
(1) The class of dwellings prescribed for the purpose of this regulation (“Class 6”) comprises every dwelling the occupation of which is restricted by a planning condition—
(a) preventing occupancy for a continuous period of at least 28 days in any one year period;
(b) specifying that the dwelling may be used for holiday let only; or
(c) preventing occupancy as a person’s sole or main residence.”.
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
2 March 2023