2019 No. 431 (W. 100)

Council Tax, Wales

The Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2019

Made

Laid before the National Assembly for Wales

Coming into force

The Welsh Ministers make the following Regulations, in exercise of the powers conferred on the Secretary of State by section 116(1)1 of, and paragraph 11 of Schedule 1 to, the Local Government Finance Act 19922, and now vested in them3.

Title, commencement and application1

1

The title of these Regulations is the Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2019.

2

These Regulations come into force on 1 April 2019.

3

These Regulations apply in relation to Wales.

Amendments to the Council Tax (Additional Provisions for Discount Disregards) Regulations 19922

1

The Council Tax (Additional Provisions for Discount Disregards) Regulations 19924 are amended as follows.

2

For the title to regulation 3, substitute “Persons of other descriptions: England”.

3

At the beginning of regulation 3, insert “In relation to dwellings in England,”.

4

After regulation 3, insert—

Persons of other descriptions: Wales

4

1

In relation to dwellings in Wales, a person is disregarded for the purposes of discount on a particular day, by virtue of paragraph 11 of Schedule 1 to the Act, if the person—

a

falls within one of the classes prescribed in regulation 5; and

b

fulfils the conditions prescribed in that class.

5

The prescribed classes are—

1International Headquarters and Defence Organisations

Class A: a member or a dependent of a member, within the meanings given by the Schedule to the International Headquarters and Defence Organisations Act 19645, of a headquarters or organisation which is on that day the subject of a designation by an Order in Council under section 1 of that Act.

2Religious Communities

Class B: a person who—

a

is a member of a religious community the principal occupation of which consists of prayer, contemplation, education, the relief of suffering, or any combination of these; and

b

has no income or capital of their own (disregarding any income by way of a pension in respect of former employment) and is dependent on the community to provide for their material needs.

3School and college leavers

a

Class C: a person who—

i

is under the age of 20; and

ii

has within a relevant period ceased to undertake a qualifying course of education or a full time course of education.

b

In this paragraph—

i

“relevant period” means the period after 30th April and before 1st November in any year;

ii

“qualifying course of education” and “full time course of education” have the same meaning as in Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 19926; and

iii

the day in question must be within the same relevant period as that in which the cessation takes place.

4Visiting forces

Class D: a person who has a relevant association, within the meaning of Part 1 of the Visiting Forces Act 19527, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.

5Spouses, civil partners and dependants of students

Class E: a person who is—

a

the spouse or civil partner or dependant of a student within the meaning of paragraph 4 of Schedule 1 to the Act; and

b

not a British citizen and who is prevented, by the terms of their leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits.

6Diplomats and people who benefit from diplomatic immunity

Class F: a person who satisfies the conditions in sub-paragraphs (a) and (b)—

a

the person falls within one of the following descriptions—

i

a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 19648; or

ii

a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 19669; or

iii

a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 196810; or

iv

a person who is, in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 196811, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act; or

v

a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 198512; or

vi

the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 199613;

b

the person does not fall within any of the following descriptions—

i

a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen; or

ii

a person who under the British Nationality Act 198114 is a British subject; or

iii

a British protected person (within the meaning of that Act); or

iv

a permanent resident of the United Kingdom.

7Care leavers

Class G: a person who is—

a

aged 24 or under; and

b

a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 201415.

Rebecca EvansMinister for Finance and Trefnydd, one of the Welsh Ministers
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552) (“the 1992 Regulations”).

Certain people are disregarded when determining whether a dwelling is subject to a discount on the amount of council tax which is payable (section 11 of the Local Government Finance Act 1992 (c. 14) (“the Act”)). The classes of people who are disregarded are set out in Schedule 1 to the Act and the 1992 Regulations.

Regulation 2(2) of these Regulations amends regulation 3 of the 1992 Regulations so that it applies only in relation to dwellings in England.

Regulation 2(4) inserts new regulations 4 and 5 into the 1992 Regulations which prescribe the classes of people who are disregarded when determining whether a dwelling in Wales is subject to a discount. Classes A – F replicate the descriptions and conditions in the equivalent classes in England. Class G (care leavers who are under the age of 25) is a new class which is only relevant for dwellings in Wales. The term “care leaver” is defined with reference to a category 3 young person, as defined in the Social Services and Well-being (Wales) Act 2014 (anaw 4).

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ.