Section 11E: Discounts: Wales, Local Government Finance Act 1992

Where subsection (2) or (3) apply in respect of any chargeable dwelling in Wales and any day, the amount of council tax payable in respect of the dwelling for the day is subject to a discount of an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations (but see also section 11F).

This subsection applies where, on the day concerned—

any of the following criteria is met—

there is only one resident of the dwelling and that resident does not fall to be disregarded for the purposes of discount,

there are two or more residents of the dwelling and each of them except one falls to be disregarded for the purposes of discount, or

there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount, and

any further conditions prescribed by the Welsh Ministers in regulations are met.

This subsection applies where, on the day concerned, such other criteria as may be prescribed by the Welsh Ministers in regulations are met.

Regulations made under subsection (1) may—

prescribe a different amount of discount, or different provision for calculating an amount of discount, in relation to different criteria (including in relation to any criteria prescribed in accordance with subsection (3));

make provision about cases where more than one discount applies (including, but not limited to, making provision about the amount of council tax that is payable).

For the purpose of subsection (2), a person falls to be disregarded for the purposes of discount if the person is of a description prescribed by the Welsh Ministers in regulations.

Regulations made under subsection (2)(b) or (3) may prescribe conditions or criteria (as the case may be) by reference to—

the type or physical characteristics of, or other matters relating to, dwellings;

the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

Section 11E: Discounts: Wales

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