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Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation

Summary

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

Consultation description

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

Documents

Draft legislation: The Devolved Income Tax Rates (Consequential Amendment) Order 2018 PDF, 276KB, 9 pages

Draft legislation: The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2018 PDF, 142KB, 3 pages

Technical note: Clarifying the scope of the Welsh rates of Income Tax PDF, 467KB, 20 pages

Ways to respond

Email to: technicalconsultation.writ@hmrc.gsi.gov.uk

Write to:

Devolution Team, 
HMRC, 
3/53 100 Parliament Street, 
London, 
SW1A 2BQ.

 

Channel website: https://www.gov.uk/government/organisations/hm-revenue-customs

Original article link: https://www.gov.uk/government/consultations/clarifying-the-scope-of-the-welsh-rates-of-income-tax-technical-note-and-draft-legislation

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