Closed consultation

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

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Summary

We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.

This consultation ran from
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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

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Draft legislation: The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2018

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Technical note: Clarifying the scope of the Welsh rates of Income Tax

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 22 October 2018
Last updated 23 October 2018 + show all updates
  1. Amendment to paragraph 94 of the technical note.

  2. First published.

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