Closed consultation

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

• From: HM Revenue & Customs
• Published: 22 October 2018
• Last updated: 23 October 2018 — See all updates

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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
4pm on 22 October 2018 to 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, 267 KB, 9 pages

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

PDF, 139 KB, 3 pages

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

PDF, 467 KB, 20 pages

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Published 22 October 2018
Last updated 23 October 2018 + show all updates

1. 23 October 2018

   Amendment to paragraph 94 of the technical note.

2. 22 October 2018

   First published.