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.