Care leavers council tax exemption

posted on 13 March 2019, updated on 13 March 2019

In February 2019, the Welsh Government Finance Minister announced that young care leavers were to be exempt from paying council tax. On 6 March it was announced that the Welsh Government had brought forward the relevant legislation that would ensure that care leavers are exempt from council tax from 1 April 2019. The new legislation to exempt care leavers from paying council tax will come into force from 1 April 2019.

Order S.I. 2019 No 432 (W.101) 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, and 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

(a)         where every resident is either a care leaver,

(b)         a relevant person within the definition in Class N of the 1992 Order (students etc.), or

(c)         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).

You can read the SI in full here.