wsi/2019/432 — <div xmlns="http://www.w3.org/1999/xhtml"> <span xml:lang="en">The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019</span> / <span xml:lang="cy">Gorchymyn y Dreth Gyngor (Anheddau Esempt) (Diwygio) (Cymru) 2019</span> </div>

2019 No. 432 (W. 101) Council Tax, Wales The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019 Made 4 March 2019 Laid before the National Assembly for Wales 6 March 2019 Coming into force 1 April 2019 The Welsh Ministers make the following Order in exercise of the power conferred on the Secretary of State by section 4 of the Local Government Finance Act 1992 and now vested in them . Title, commencement and application 1 1 The title of this Order is the Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019. 2 This Order comes into force on 1 April 2019. 3 This Order applies in relation to Wales. Amendments to the Council Tax (Exempt Dwellings) Order 1992 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rebecca Evans Minister for Finance and Trefnydd, one of the Welsh Ministers 4 March 2019 EXPLANATORY NOTE (This note is not part of the Order) This Order amends the Council Tax (Exempt Dwellings Order 1992 ( S.I. 1992/558 ) (“the 1992 Order”). Council tax is not payable in respect of exempt dwellings (section 4 of the Local Government Finance Act 1992 (c. 14) ). Classes of exempt dwellings are prescribed in the 1992 Order. This Order inserts a new Class X into the 1992 Order. This exempts dwellings in Wales— which are occupied by one or more care leavers, and where every resident is either a care leaver, a relevant person within the definition in Class N of the 1992 Order (students etc. ), or a severely mentally impaired person. This Order defines the term “care leaver” with reference to a category 3 young person, as defined in the Social Services and Well-being (Wales) Act 2014 (anaw 4) . The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with this Order. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ.