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Closed Consultation Published 23 Oct 2018 HM Revenue & Customs ↗ View on GOV.UK

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.

Opened 22 Oct 2018
Closed 5 Nov 2018
Attachments
▤ Verbatim text from source document

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