
2023 No. 253 (W. 33)
Council Tax, Wales
The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023
Made 2 March 2023
Laid before Senedd Cymru 6 March 2023
Coming into force 1 April 2023
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 12B(5) and (6) of the Local Government Finance Act 1992.
Title and commencement
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.
Amendments to the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015
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