Social Services and Well-being (Wales) Act 2014 and Council Tax: What Section 104 Means for Care Leavers

If you're a care leaver in Wales, or a personal adviser supporting one, you've probably seen references to the Social Services and Well-being (Wales) Act 2014 on council tax forms. Section 104 of that Act defines the Category 3 status used in Wales's council tax care-leaver disregard and exemption rules — and understanding what it actually says makes the difference between getting relief and being turned away at the wrong council.

What Section 104 Defines

Section 104 of the Social Services and Well-being (Wales) Act 2014 defines "Category 3 young persons" — young people aged 18 and over who were formerly looked after by a Welsh local authority. In practical terms, these are care leavers: people who spent time in local authority care (whether in foster care, a children's home, or another placement arranged by social services) and have since left that care.

The Act places duties on local authorities to support these young people as they transition to independent living. Separately, Welsh council-tax regulations provide relief for care leavers who meet the statutory criteria.

How It Connects to Council Tax

The council tax link comes through The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), which uses the Section 104 definition to determine who qualifies for relief:

Class X exemption — a property is 100% exempt from council tax if occupied by one or more care leavers and every other resident is a care leaver, a full-time student, or a person with severe mental impairment. The Class X criteria use the Section 104 definition of a Category 3 young person.

Disregard — when a care leaver lives with non-exempt adults (a working partner, a friend who isn't a student or care leaver), the care leaver is disregarded from the resident count. If only one counted adult remains, the household gets a 25% single person discount.

The age cutoff is the care leaver's 25th birthday. Once they turn 25, the exemption and disregard end.

Why the Legal Definition Matters

The Section 104 definition is specific: you must have been looked after by a Welsh local authority. This creates practical issues in two situations.

Care leavers who move between Welsh councils. If you were looked after by Gwynedd but now live in Cardiff, Cardiff still has to apply the exemption. The responsible authority for your leaving care support might be Gwynedd, but the billing authority for council tax is wherever you live. Cardiff can verify your status by contacting Gwynedd's leaving care team.

Care leavers from English authorities living in Wales. The Section 104 definition refers to care-leaver status under Welsh law. If you were looked after by an English, Scottish, or Northern Irish authority, that alone does not establish eligibility for the mandatory Class X exemption. Ask your billing authority whether it offers separate discretionary relief under Section 13A(1)(c) of the Local Government Finance Act 1992.

What Care Leavers Need to Claim

To claim the exemption, contact the revenues department of the Welsh council where you live. You'll need:

• Confirmation of your care leaver status from your local authority's leaving care team (or the equivalent team in the authority that looked after you)
• If you have a personal adviser, their name and contact details can help the council verify your status
• Proof of your date of birth (to confirm you're between 18 and 24)

If the council refuses and you believe you qualify, first raise the dispute in writing with the billing authority under Section 16 of the Local Government Finance Act 1992. Allow two months for a reply. If it refuses your request, appeal to the Valuation Tribunal for Wales within two months of receiving the decision. If it does not reply, you can appeal after two months have passed, but before four months have elapsed since you first wrote to the council.

For Personal Advisers and Social Workers

If you're supporting a care leaver who's about to move into their own tenancy, flagging the council tax exemption early saves them from receiving a bill they don't owe. Welsh Government tracking shows over 830 care leavers benefit from the Class X exemption each year — but some eligible young people still fall through the gaps, particularly those who've moved local authority areas or aren't aware they qualify.

Our Council Tax Discounts and Exemptions in Wales guide includes the full care leaver claims process, template letters for contacting the billing authority, and guidance on what to do when a council disputes your eligibility.

See more Wales guides →