Welsh rates of Income Tax - technical consultation
23 October 2018
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.
HMRC would welcome your views on the accuracy of the draft legislation that accompanies the technical note.
This consultation closes at 11:45 pm on 5 November 2018. Given the short consultation window, if you are able to offer your views, please do so directly. All the relevant details can be found through the link below.
Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation