The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026

[^f00047]: 2014 anaw 4.

[^f00048]: 2007 c. 21. Section 13 was amended by section 1(2) of the Approved Premises (Substance Testing) Act 2022.

[^f00049]: The definition of “health service hospital” was amended by paragraph 138(2)(b) of Schedule 4 to the Health and Social Care Act 2012. There are other amendments to section 275 which are not relevant to these Regulations.

[^f00050]: See section 2(3) for exceptions to the definition of a health service hospital and section 121(1) for the meaning of a health service hospital.

[^f00051]: Section 65 was amended by S.I. 2011/2426.

[^f00052]: 1964 c. 5.

[^f00053]: S.I. 1999/1736.

[^f00054]: 1952 c. 67. Section 12 was amended by paragraph 14 of Schedule 15 to the Criminal Justice Act 1988 (c. 33).

[^f00055]: 1964 c. 81. Section 2 is subject to section 3 of the Act. Section 2 was amended by paragraph 24 of Schedule 27 to the Social Security Act 1973 (c. 38), Part 1 of Schedule 1 to the Social Security (Consequential Provisions) Act 1975 (c. 18), section 14(2) of, and paragraph 87 of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48), paragraph 1 of Schedule 14 to the Value Added Tax Act 1994 (c. 23), S.I. 1974/164, 1974/823 and 1992/3261. There are other amendments to section 2 which are not relevant to these Regulations.

[^f00056]: 1966 c. 10. Paragraph 5(1) was amended by Schedule 7 to the British Nationality Act 1981 and section 3(a) of, and the Schedule to, the International Organisations Act 2005 (c. 20). There are other amendments to paragraph 5(1) which are not relevant to these Regulations.

[^f00057]: 1968 c. 18. Section 1 was amended by section 12(2) of the International Organisations Act 1968 (c. 48), paragraph 78 of Schedule 27 to the Social Security Act 1973 (c. 38), Schedule 1 to the Social Security (Consequential Provisions) Act 1975 (c. 18), paragraph 6 of Schedule 4 to the Customs and Excise Management Act 1979 (c. 2), Schedule 7 to the British Nationality Act 1981, paragraph 89(1) of Schedule 3 to the Finance (No. 2) Act 1992, paragraph 3 of Schedule 14 to the Value Added Tax Act 1994, paragraph 102(2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and S.I. 1986/948.

[^f00058]: 1968 c. 48. Paragraph 9 of Schedule 1 was amended by paragraph 12 of Schedule 4 to the Customs and Excise Management Act 1979 (c. 2).

[^f00059]: S.I. 1985/1983.

[^f00060]: 1996 c. 63.

[^f00061]: 1981 c. 61.

[^f00062]: The definition of “British overseas territory” was inserted into section 50(1) by section 1(1)(a) of the British Overseas Territories Act 2002 (c. 8). The list of territories can be found in Schedule 6 to the British Nationality Act 1981. The definitions of “British National (Overseas)” and “British Overseas citizen” were inserted into section 50(1) by S.I. 1986/948.

[^f00063]: The Homes for Ukraine Sponsorship Scheme is set out under paragraphs UKR 11.1 to UKR 20.2 to Appendix Ukraine Scheme of the Immigration Rules (https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-ukraine-scheme). Home Office guidance in relation to this scheme is available here: https://www.gov.uk/guidance/apply-for-a-visa-under-the-ukraine-sponsorship-scheme.

[^f00064]: The Ukraine Permission Extension Scheme is set out under paragraphs UKR 29.1 to UKR 38.1 to Appendix Ukraine Scheme of the Immigration Rules (https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-ukraine-scheme). Home Office guidance in relation to this scheme is available here: https://www.gov.uk/guidance/applying-to-the-ukraine-permission-extension-scheme.

[^f00065]: 2016 anaw 1.

[^f00066]: S.I. 1992/549.

[^f00067]: 1977 c. 42. Section 2 was amended by S.I. 2023/550 (W. 85).

[^f00068]: 1976 c. 80. Section 4 was amended by paragraph 72 of Schedule 23 to the Rent Act 1977, sections 39(4) and 140(2) of, and paragraphs 10 to 12 of Schedule 4, and Schedule 18 to, the Housing Act 1988 (c. 50), paragraph 10(2), (3)(a) to (c) and (4) of Schedule 8 to the Civil Partnership Act 2004, S.I. 2019/1458 and 2022/1166.

[^f00069]: 1986 c. 45.

[^f00070]: 1990 c. 8. Section 171A was inserted by section 4(1) of the Planning and Compensation Act 1991 (c. 34). There are other amendments to section 171A which are not relevant to these Regulations.

[^f00071]: 2015 anaw 3.

[^f00072]: 2007 c. 3.

[^f00073]: 2003 c. 1.

[^f00074]: S.I. 2015/621. Regulation 4A was inserted by S.I. 2016/68. Paragraph (1)(c) and (d) were amended by S.I. 2025/401.

[^f00075]: 2009 c. 22. Section 132 was amended by section 35(2) of the Qualifications Wales Act 2015 (anaw 5).

[^f00076]: 2015 anaw 5. See Part 2 for the establishment of the body corporate Qualifications Wales.

[^f00077]: The British Council is a charitable body registered in England and Wales (no 209131) and Scotland (SC037733) and is an executive non-departmental public body sponsored by the Foreign, Commonwealth and Development Office.

[^f00078]: 1988 c. 40.

[^f00079]: S.I. 2002/253, amended by S.I. 2008/838 and 2009/1182.

[^f00080]: 1992 c. 13. Section 91(3) was amended by paragraph 13(2) of Schedule 8 to the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22).

[^f00081]: Section 91(5) was amended by paragraph 4(2) of the Schedule to the Higher Education (Wales) Act 2015 (anaw 1) and S.I. 2019/1027.

[^f00082]: S.I. 1992/548, amended by S.I. 1994/543, 1995/619, 1996/636, 1997/656, 2013/388, 2013/680, 2013/638 (W. 71) and 2013/1048 (W. 110). There are other amending instruments but none is relevant to these Regulations.

[^f00083]: S.I. 1992/613, amended by S.I. 1992/3008, 2004/785 (W. 82), 2013/62 (W. 13) and 2014/129 (W. 17). There are other amending instruments but none is relevant to these Regulations.

[^f00084]: S.I. 1992/552, amended by S.I. 2019/431 (W. 100), 2022/722 (W. 160) and 2023/154 (W. 23). There are other amending instruments but none is relevant to these Regulations.

[^f00085]: S.I. 1992/558, amended by S.I. 1992/2941, 1994/539, 1995/619, 1997/656, 1998/291, 1999/536, 2000/1025 (W. 61), 2004/2921 (W. 260), 2005/3302 (W. 256), 2019/432 (W. 101) 2022/722 (W. 160) and 2022/907 (W. 198). There are other amending instruments but none is relevant to these Regulations.

[^f00086]: S.I. 1993/255, amended by S.I. 2004/460 (W. 45) and 2013/63 (W. 14). There are other amending instruments but none is relevant to these Regulations.

[^f00087]: S.I. 1995/2561, amended by S.I. 2004/3094 (W. 268) and 2016/969 (W. 238). There are other amending instruments but none is relevant to these Regulations.

[^f00088]: S.I. 2004/2921 (W. 260).

[^f00089]: S.I. 2004/3094 (W. 268).

[^f00090]: S.I. 2005/3302 (W. 256).

[^f00091]: W.S.I. 2026/8.

[^f00092]: S.I. 2013/3035 (W. 303), amended by S.I. 2014/66 (W. 6), S.I. 2014/513, S.I. 2014/825 (W. 83), S.I. 2014/852, S.I. 2015/44 (W. 3), S.I. 2015/971, S.I. 2016/50 (W. 21), S.I. 2017/46 (W. 20), S.I. 2018/14 (W. 7), S.I. 2019/11 (W. 5), S.I. 2020/16 (W. 2), S.I. 2021/34 (W. 9), S.I. 2022/51 (W. 19), S.I. 2022/634, S.I. 2022/1329, S.I. 2023/47 (W. 6), S.I. 2023/1071, S.I. 2024/56 (W. 16) and 2025/59 (W. 17).

[^f00093]: S.I. 2016/236 (W. 88).

[^f00094]: S.I. 2019/431 (W. 100).

[^f00095]: S.I. 2019/432 (W. 101).

[^f00096]: S.I. 2022/907 (W. 198).

[^f00097]: S.I. 1998/105.

[^f00098]: S.I. 2000/1025 (W. 61).

[^f00099]: S.I. 2003/673 (W. 83).

[^f00100]: S.I. 2004/452 (W. 43).

[^f00101]: S.I. 2007/580 (W. 52).

[^f00102]: S.I. 2010/2448 (W. 211).

[^f00103]: S.I. 2010/612 (W. 58).

[^f00104]: S.I. 2013/638 (W. 71).

[^f00105]: S.I. 2013/1048 (W. 110).

[^f00106]: S.I. 2017/42 (W. 18).

[^f00107]: S.I. 2022/722 (W. 160).

[^f00108]: S.I. 2023/154 (W. 23).