The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 and shall come into force on 10th November 1995.

(2) For the purposes of these Regulations—

(a)unless the context otherwise requires, any reference to a section or a Schedule is a reference to a section of or a Schedule to the 1992 Act; and

(b)a dwelling is exempt if it belongs to a class prescribed by an order made by the Secretary of State under section 4(2).

(3) In these Regulations—

“the 1992 Act” means the Local Government Finance Act 1992;

“the appropriate percentage” means 25 per cent. or, if the Secretary of State has made an order under section 11(3) providing for a different appropriate percentage in relation to the financial year in question, the percentage specified in the order;

“the authority’s list” means the copy of the authority’s valuation list deposited by it under section 22(8)(1) or 22A(10)(2), as the case may be;

“billing authority” means a Welsh billing authority;

“chargeable dwelling” means any dwelling in respect of which council tax is payable; and

“major precepting authority” means a Welsh police authority established under section 3 of the Police Act 1964(3).