Where council tax payable in respect of any chargeable dwelling in Wales and any day is subject to a discount because section 11E(1) applies, the Welsh Ministers may for any financial year by regulations prescribe classes of dwelling in relation to which the amount of the discount is subject to any determination made in accordance with subsection (2).
For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that the discount in relation to a class of dwellings prescribed—
A class of dwellings may be prescribed under subsection (1) by reference to—
A billing authority may vary or revoke a determination for a financial year, but only before the beginning of that year.
A billing authority that makes a determination under this section must, before the end of the period of 21 days beginning with the day the determination is made—
The validity of a determination is not affected by a failure to comply with subsection (5).
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.