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

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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(1) 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(2); or

(ii)Class E of the Council Tax (Liability for Owners) Regulations 1992(3).

(1)

The person who is liable to pay council tax in respect of a dwelling is set out in section 6 of the Act.

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