Title and commencement

1.-(1) The title of these Regulations is the Council Tax (Demand Notices) (Wales) (Amendment) Regulations 2017.

(2) These Regulations come into force on 15 February 2017.

(3) These Regulations apply in relation to council tax demand notices that relate to a financial year beginning on or after 1 April 2017.

Amendment of Regulations

2.-(1) The Council Tax (Demand Notices) (Wales) Regulations 1993(3) are amended in accordance with the following paragraphs.

(2) In regulation 2(1) (interpretation) at the appropriate place insert-

""premium" means a higher amount of council tax payable as a result of a determination made by a billing authority under section 12A(1) (higher amount for long-term empty dwellings) or 12B(1) (higher amount for dwellings occupied periodically) of the 1992 Act;"(4).

(3) In Schedule 1 (matters to be contained in demand notices) after paragraph 9 insert-

"9A.  A statement of the days (if any) as regards which it was assumed that the amount required to be paid under the demand notice falls to be calculated by reference to a premium.

9B.  Where paragraph 9A applies-

(a)the amount of the premium and the reasons for it;

(b)a statement that if at any time before the end of the following year the person to whom the notice is issued has reason to believe that the amount of council tax payable-

(i)is not subject to a premium; or

(ii)is subject to a premium of a smaller or larger amount;

the person must notify the billing authority of this belief within a period of 21 days beginning on the day on which the person first had that belief; and

(c)a statement that if the person fails without reasonable excuse to comply with sub-paragraph (b) the authority may impose the penalty specified in paragraph 1(2) of Schedule 3 to the 1992 Act."

(4) In Schedule 2 (information to be supplied with a council tax demand notice) after paragraph 15(c) insert-

"(ca)a statement as to whether the billing authority has determined for the relevant year to charge a premium under section 12A or 12B (or both as the case may be), and if so,

(i)a statement of the percentage of the premium;

(ii)a general indication of the dwellings in relation to which a premium applies; and

(iii)a general indication of the dwellings in relation to which a premium does not apply by virtue of regulations made under section 12A(4) or 12B(5);".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Demand Notices) (Wales) Regulations 1993 ("the 1993 Regulations") which make provision about matters to be contained in, and information to be supplied with, council tax demand notices. The amendments apply in relation to a financial year beginning on of after 1 April 2017.

These Regulations amend the 1993 Regulations in consequence of the power conferred on billing authorities to charge a higher amount of council tax ("a premium") on long-term empty dwellings and dwellings occupied periodically. The power to charge a premium is conferred on billing authorities in Wales by sections 12A and 12B of the Local Government Finance Act 1992 ("the 1992 Act") which were inserted into that Act by section 139 of the Housing (Wales) Act 2014.

Schedule 1 to the 1993 Regulations sets out the information that must be included in demand notices. The amendments to Schedule 1 require demand notices to include a statement of the number of days (if any) as regards which it has been assumed that a premium applies. Where a premium applies, a demand notice must include a statement of the amount of the premium and the reason for it, a statement of the requirement on the recipient of the notice to notify the billing authority of certain information and the possible consequences of failing to comply with that duty.

Schedule 2 sets out the information to be supplied with council tax demand notices. The amendments to Schedule 2 require information about the premium to be included in the explanatory notes that accompany demand notices. The information includes a statement as to whether the billing authority has made a determination to charge a premium for the relevant year and, if so, a statement of the amount of the premium, a general indication of the circumstances in which a premium applies and a general indication of the circumstances in which a dwelling is exempt from the premium by virtue of regulations made under section 12A(4) or 12B(5) of the 1992 Act.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance Policy Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.