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The Council Tax (Demand Notices) (Wales) Regulations 1993

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9.—(1) A statement as regards the relevant year and every community situated in the billing authority’s area, of the amount mentioned in sub-paragraph (2) expressed as an amount applicable to dwellings listed in valuation band D.

(2) Subject to sub-paragraph (3), the amount is the amount calculated (if any) in accordance with section 34(3) of the 1992 Act in relation to the special item which is the precept (whether issued or anticipated) of the local precepting authority.

(3) For the purposes of sub-paragraph (1), as regards the relevant year and every community in the billing authority’s area in which there are no dwellings to which valuation band D is applicable, the amount mentioned in sub-paragraph (2) shall be taken to be the amount which would have been calculated as therein mentioned if there had been a dwelling to which valuation band D was applicable.

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