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The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2017
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- Wales Statutory Instruments
- 2017 No. 42 (W. 18)
- Regulation 2
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Amendment of Regulations
2.—(1) The Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998(1) are amended as follows.
(2) In regulation 4 (Class A)—
(a)for paragraph (a) substitute—
“(a)of which there is no resident(2);”;
(b)in paragraph (b), after “is” insert “substantially”.
(3) In regulation 5 (Class B)—
(a)for paragraph (a) substitute—
“(a)of which there is no resident;”;
(b)in paragraph (b), after “is” insert “substantially”.
(1)
(2)
“Resident” in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling (see section 6(5) of the Local Government Finance Act 1992).
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