These Regulations amend sections 6, 7, 8 and 9 of the Local Government Finance Act 1992 to provide that, in relation to chargeable dwellings in Wales, care leavers aged 24 or under who fall within, and meet the conditions prescribed within, regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 are not jointly or severally liable to pay council tax, whether or not they are married or in a civil partnership.

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 Local Government Strategic Finance Division, Welsh Government, Cathays Park, Cardiff CF10 3NQ.