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The Council Tax (Exceptions to Higher Amounts) (Wales) (Amendment) Regulations 2023

These Regulations amend regulation 9 (Class 6) of the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 to add properties subject to a planning condition that specifies a dwelling may only be used for holiday lets or restricting occupancy of that property as a person’s sole or main residence as a class of dwelling to which a billing authority may not make a determination to apply a higher rate of council tax.

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
02 Mar 2023
In force
01 Apr 2023