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.