The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026

Welsh Statutory Instruments

2026 No. 89

council tax, wales

The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026

Made

20 March 2026

Coming into force

1 April 2027

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 12B(5) and (6) of the Local Government Finance Act 1992(1).

Title and coming into force

1.—(1) The title of these Regulations is the Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2026.

(2) These Regulations come into force on 1 April 2027.

Amendments to the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015

2.—(1) The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015(2) are amended as follows.

(2) In regulation 2 (interpretation), after “Class 7” insert—

““Class 8” (“Dosbarth 8”) means the class of dwellings described in regulation 11;”.

(3) In regulation 3(2) (prescribed classes), for “and 7” substitute “, 7 and 8”.

(4) After regulation 10 (Class 7) insert—

Class 8

11.— (1) The class of dwelling prescribed for the purpose of this regulation (“Class 8”) comprises every dwelling that falls within paragraph (2) (but see paragraph (3)).

(2) A dwelling that was previously not domestic property because it fell within section 66(2BB) of the Local Government Finance Act 1988(3).

(3) The exception applies for a period of one year from the date that the dwelling ceased to be not domestic property under section 66(2BB) of that Act.”

Mark Drakeford

Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers

20 March 2026

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to prescribe a further class of dwelling in relation to which a billing authority may not make a determination to apply a higher amount of council tax.

The further class (Class 8) applies to those dwellings which previously met the criteria to be not domestic property under section 66(2BB) of the Local Government Finance Act 1988 (and which were therefore liable to non-domestic rates) but which no longer meet those criteria and are now considered to be domestic property under section 66 of that Act (and are liable to council tax). The exception from a determination to apply the higher amount applies for a period of one year from the date that the dwelling ceased to be not domestic property and became domestic property.

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 Finance Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales.

(1)

1992 c. 14. Section 12B of the Act was inserted by section 139(2) of the Housing (Wales) Act 2014 (anaw 7).

(2)

S.I. 2015/2068 (W. 311), amended by S.I. 2019/1458 and 2023/253 (W. 33).

(3)

Section 66(2BB) was inserted by S.I. 2010/682 (W. 65) and amended by S.I. 2016/31 (W. 12) and 2022/563 (W. 129), and W.S.I. 2026/7.