COUNCIL TAX, ENGLAND AND WALES Citation and commencement 1 These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998 and shall come into force on 18th February 1998. Interpretation 2 In these Regulations— “ the Act ” means the Local Government Finance Act 1992; “caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960 ; “Class A” means the class of dwellings described in regulation 4; “Class B” means the class of dwellings described in regulation 5; “qualifying person” means a person who is liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with any other person; “the relevant year” means the financial year for which a billing authority makes a determination under section 12 of the Act; and an “unoccupied dwelling” means a dwelling in which no one lives. Prescribed classes 3 Class A and Class B are prescribed as classes of dwellings for the purposes of section 12 of the Act for each financial year beginning on or after 1st April 1998. Class A 4 The class of dwellings described in this regulation (“Class A”) comprises every dwelling in Wales— a which is not the sole or main residence of an individual; b which is furnished; and c the occupation of which is prohibited by law for a continuous period of at least 28 days in the relevant year; except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below. Class B 5 The class of dwellings described in this regulation (“Class B”) comprises every dwelling in Wales— a which is not the sole or main residence of an individual; b which is furnished; and c the occupation of which is not prohibited by law for a continuous period of at least 28 days in the relevant year; except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below. Exceptions 6 1 Class A and Class B shall not include any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat. 2 Class A and Class B shall not include any unoccupied dwelling in relation to which a person is a qualifying person in his capacity as personal representative, if— a no person is a qualifying person in any other capacity; and b either no grant of probate or of letters of administration has been made, or less than 12 months have elapsed since the day on which such a grant was made. 3 Class A and Class B shall not include any dwelling where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling which is for him job-related. 4 For the purposes of paragraph (3), a dwelling is job-related for a person if it falls within the description set out in paragraph 1 or 2 of the Schedule to these Regulations. Disapplication of 1992 Regulations 7 Regulation 3(1) of the Council Tax (Prescribed Class of Dwellings) (Wales) Regulations 1992 shall be amended by the addition after “1993” of the words “, except for any financial year beginning on or after 1st April 1998”. Signed by authority of the Secretary of State for Wales Win Griffiths Parliamentary Under Secretary of State, Welsh Office 25th January 1998