HM Revenue and Customs
Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This consultation closes at 11:45pm on 5 November 2018
The Wales Act 2014 introduces the Welsh rates of Income Tax, which will be implemented in April 2019.
This requires technical changes to legislation to ensure the new Welsh rates operate as intended, and HMRC has produced a technical note setting out the government’s policy position in areas where the rate setting power interacts with other areas of the Income Tax system.
We would welcome your views on the accuracy of the draft legislation that accompanies the technical note.
You can read:
- draft legislation: The Devolved Income Tax Rates (Consequential Amendments) Order 2018
- draft legislation: The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2018
- technical note: Clarifying the scope of the Welsh rates of Income Tax
Technical note: Clarifying the scope of the Welsh rates of Income Tax PDF, 467KB, 20 pages
Ways to respond
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