Elin Jones MS, Cabinet Minister for Finance
I have today laid the Council Tax (Discounts, Disregards and Exemptions) (Wales) (Amendment) Regulations 2026.
These Regulations make a small number of amendments to improve the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 to ensure the exemptions framework operates as intended.
The minor changes made to Classes A, C and F clarify the operation of the exemptions for the purposes of local authority administration, including ensuring eligible new owners of empty properties receive an exemption period and clarifying provisions relating to probate exemptions.
The Regulations also make transitional changes to Class H exemptions for dwellings held available for occupation by ministers of religion. These changes ensure that any occupation occurring before 1 April 2027 is disregarded when calculating the new one-year maximum exemption period, meaning the limit will not have practical effect until 1 April 2028.
Together, these amendments support the consistent administration of council tax exemptions across Wales and provide greater certainty for taxpayers and local authorities.