http://www.legislation.gov.uk/wsi/2010/612/contents/made

The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2010

Council tax

Tax

King's Printer of Acts of Parliament

2011-07-05

COUNCIL TAX, WALES

These Regulations are made in accordance with section 12 of the Local Government Finance Act 1992. These Regulations amend certain provisions of the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998 to provide that armed forces personnel who are required to live in accommodation provided by the Ministry of Defence to perform the duties of their office come within the definition of those with job-related dwellings. This means that where those persons also have a second home in Wales for which they are liable to pay council tax, the billing authority for the area within which the second home is situated is prevented from reducing the discount on that dwelling from 50%.