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The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015

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Title, commencement and application

1.—(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 and they come into force on 31 January 2016.

(2) These Regulations apply in relation to Wales.

Interpretation

2.  In these Regulations—

“the Act” (“y Ddeddf”) means the Local Government Finance Act 1992;

“Class 1” (“Dosbarth 1”) means the class of dwellings described in regulation 4;

“Class 2” (“Dosbarth 2”) means the class of dwellings described in regulation 5;

“Class 3” (“Dosbarth 3”) means the class of dwellings described in regulation 6;

“Class 4” (“Dosbarth 4”) means the class of dwellings described in regulation 7;

“Class 5” (“Dosbarth 5”) means the class of dwellings described in regulation 8;

“Class 6” (“Dosbarth 6”) means the class of dwellings described in regulation 9;

“Class 7” (“Dosbarth 7”) means the class of dwellings described in regulation 10;

references to the spouse of a person includes references to a person who is living with the other as if they were that person’s spouse; and

references to the civil partner of a person includes references to a person of the same sex who is living with the other as if they were that person’s civil partner.

Prescribed classes

3.—(1) Classes 1, 2, 3 and 4 are prescribed as classes of dwelling for the purposes of sections 12A(4) and 12B(5) of the Act.

(2) Classes 5, 6 and 7 are prescribed as classes of dwelling for the purpose of section 12B(5) of the Act.

Class 1

4.—(1) The class of dwelling prescribed for the purposes of this regulation (“Class 1”) comprises every dwelling that falls within sub-paragraph (a) or (b) unless it has been such a dwelling for a period of one year or more—

(a)a dwelling that is being marketed for sale at a price that is reasonable for the sale of the dwelling;

(b)a dwelling in relation to which an offer to purchase the dwelling has been accepted (whether or nor the acceptance is subject to contract) but the sale has not been completed.

(2) After the end of an excepted period a dwelling does not fall within Class 1 for a further period unless the dwelling has been the subject of a relevant transaction.

(3) In this regulation—

(a)marketing a dwelling for sale includes the marketing for sale—

(i)of the freehold; or

(ii)a leasehold for a term of seven years or more;

(b)the “excepted period” (“cyfnod a eithrir”) is the period during which a dwelling falls within Class 1;

(c)“relevant transaction” (“trafodiad perthnasol”) means a transfer on sale of the freehold or a transfer on sale of the leasehold for a term of seven years or more.

Class 2

5.—(1) The class of dwelling prescribed for the purposes of this regulation (“Class 2”) comprises every dwelling that falls within sub-paragraph (a) or (b) unless it has been such a dwelling for a period of one year or more—

(a)a dwelling that is being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling;

(b)a dwelling in relation to which an offer to rent the dwelling has been accepted (whether or not the acceptance is subject to contract) but the tenancy has not started.

(2) After the end of an excepted period a dwelling does not fall within Class 2 for a further period unless it has been subject to a tenancy that was granted for a term of six months or more.

(3) For the purpose of this regulation the “excepted period” (“cyfnod a eithrir”) is the period during which a dwelling falls within Class 2.

Class 3

6.—(1) The class of dwelling prescribed for the purposes of this regulation (“Class 3”) comprises every dwelling—

(a)that forms part of a single property that includes at least one other dwelling; and

(b)that is being used by a resident of that other dwelling, or as the case may be, those other dwellings, as part of their residence.

(2) For the purpose of paragraph (1), “single property” (“eiddo unigol”) means a property that would, apart from the Council Tax (Chargeable Dwellings) Order 1992(1) be one dwelling within the meaning of section 3 of the Act.

Class 4

7.—(1) The class of dwelling prescribed for the purposes of this regulation (“Class 4”) comprises every dwelling which would be the sole or main residence of an individual if that individual were not residing in armed forces accommodation.

(2) For the purpose of this regulation—

(a)“armed forces accommodation” (“llety’r lluoedd arfog”) is accommodation which is provided to—

(i)a member of any of Her Majesty’s forces, or

(ii)a member of the family of a member of any of Her Majesty’s forces,

for the purposes of any of Her Majesty’s forces;

(b)a person is a member of another’s family if—

(i)he or she is the spouse or civil partner of that person; or

(ii)he or she is that person’s parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece.

Class 5

8.—(1) The class of dwelling prescribed for the purposes of this regulation (“Class 5”) comprises every dwelling which consists of a pitch occupied by a caravan or a mooring occupied by a boat.

(2) For the purpose of this regulation “caravan” (“carafán”) is construed in accordance with section 7 of the Act(2).

Class 6

9.—(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 preventing occupancy for a continuous period of at least 28 days in any one year period.

(2) For the purpose of this regulation “planning condition” (“amod cynllunio”) means any condition imposed on planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990(3).

Class 7

10.—(1) The class of dwelling prescribed for the purpose of this regulation (“Class 7”) comprises every dwelling—

(a)where a qualifying person in relation to that dwelling is resident in another dwelling which, for that person, is job-related, or

(b)which, for a qualifying person, is job-related.

(2) For the purpose of this regulation a dwelling is job-related for a person if it falls within one of the descriptions set out in paragraphs 1, 2 or 3 of the Schedule.

(3) In this regulation “qualifying person” (“person cymhwysol”) means—

(a)a person who is liable for council tax(4) in respect of a dwelling on a particular day, whether or not jointly with another person; or

(b)a person who would be liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with another person, if that dwelling did not fall within—

(i)Class O of the Council Tax (Exempt Dwellings) Order 1992(5); or

(ii)Class E of the Council Tax (Liability for Owners) Regulations 1992(6).

Carl Sargeant

Minister for Public Services, one of the Welsh Ministers

21 December 2015

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