2023 No. 154 (W. 23)

Council Tax, Wales

The Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2023

Made

Laid before Senedd Cymru

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 applicationI21

1

The title of these Regulations is the Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2023.

2

These Regulations come into force on 1 April 2023.

3

These Regulations apply in relation to Wales.

Annotations:
Commencement Information
I2

Reg. 1 in force at 1.4.2023, see reg. 1(2)

Amendment to the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992I12

In regulation 5(8) (Class H) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 19924, at the end insert “where and for so long as the person resides with a sponsor under that scheme”.

Annotations:
Commencement Information
I1

Reg. 2 in force at 1.4.2023, see reg. 1(2)

Rebecca EvansMinister for Finance and Local Government, 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 (“the 1992 Regulations”) in relation to Wales.

Section 11 of the Local Government Finance Act 1992 (“the 1992 Act”) provides that certain people are disregarded when determining whether a dwelling is subject to a discount on the amount of council tax which is payable. The classes of people who are disregarded are set out in Schedule 1 to the 1992 Act and regulation 5 of the 1992 Regulations.

Regulation 2 of these Regulations amends regulation 5(8) (Class H) of the 1992 Regulations to provide that the existing disregard only applies where a person who holds permission to enter or to stay in the United Kingdom under the UK Government’s Homes for Ukraine Scheme resides with a sponsor under that scheme.

The Welsh Ministers’ code of practice on the carrying out of regulatory impact assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.