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HMRC internal manual

Welsh Taxpayer Technical Guidance

Test A - Welsh Parliamentarian

All Welsh parliamentarians will be Welsh taxpayers regardless of where they live.

An individual is a Welsh parliamentarian for a tax year if, for the whole or any part of that tax year, they are:

  • A member of Parliament for a constituency in Wales, or
  • A member of the European Parliament for Wales, or
  • An Assembly member.

Individuals who have been both a Welsh parliamentarian and a Scottish parliamentarian, as set out in any paragraphs (a) to (c) of section 80D(4) of the Scotland Act 1998, in any given tax year, will be Welsh taxpayers if:

  • they have been a Welsh parliamentarian for longer than they have been a Scottish parliamentarian during that tax year; or if the same amount of time
  • they have a “close connection” with Wales, or no “close connection” with any part of the UK and spent more days in Wales that any other part of the UK

Where an individual is a Welsh parliamentarian, and has not been a Scottish parliamentarian, no further tests need be considered as whether the individual in question will be a Welsh taxpayer for the tax year in question.