Statutory Instruments with Clear Reports
06 November 2023
SL(6)394 – The Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2023
Procedure: Made Negative
These Regulations amend the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“the 1993 Regulations”).
The 1993 Regulations set out the circumstances in which a valuation list can be altered. Regulation 14 of those Regulations specifies the day from which an alteration has effect.
These Regulations amend the day from which an alteration has effect when the list is altered due to a material increase in the value of a property, and where a dwelling should be treated as two or more dwellings pursuant to the Council Tax (Chargeable Dwellings) Order 1992. In both circumstances these Regulations specify the day as the day on which the alteration is entered in the list.
The Explanatory Memorandum to these Regulations, at paragraph 4.1, notes that these amendments,
“…protect taxpayers from backdated liability for council tax arising from administrative delay in the process of valuation band alterations”.
Parent Act: Council Tax (Alteration of Lists and Appeals) Regulations 1993
Date Made: 11 October 2023
Date Laid: 13 October 2023
Coming into force date: 08 November 2023
Statutory Instruments with Clear Reports
06 November 2023
Procedure: Affirmative
These Regulations make a number of amendments to the Renting Homes (Wales) Act 2016 and the Homelessness (Suitability of Accommodation) (Wales) Order 2015, in particular:
(i)
amending Schedule 2
to the Renting Homes (Wales) Act 2016 by adding “private
sector temporary homelessness accommodation” (defined in
these Regulations) to the list of tenancies and licenses that are
never occupation contracts; and
(ii) amending the definition of “B&B accommodation” in Article 2 of the Homelessness (Suitability of Accommodation) (Wales) Order 2015.
The intended effect of the legislation is to ensure that people who are homeless and to whom the local authority has a duty to provide support and accommodation, can continue to be accommodated in B&B accommodation without an occupation contract arising.
Parent Act: Renting Homes (Wales) Act 201
Date Made:
Date Laid:
Coming into force date: 30 November 2023