These Regulations set out a scheme for reducing the liability of certain individuals in Wales to pay council tax for the financial year beginning 1st April 1996, the first full financial year for the new local authorities established under the Local Government (Wales) Act 1994.

Regulation 3 provides for the reduction of a person’s liability to be determined by reference to the appropriate reduction, if any, for the community area and the relevant valuation band for the chargeable dwelling.

Regulations 4 to 6 provide for appeals regarding the application or operation of these Regulations by billing authorities.

The Schedule lists the community areas in relation to which a reduction is prescribed, together with the appropriate reduction for each council tax valuation band.