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Since 6 April 2019, the Welsh Government has had the power set the Welsh rates of income tax (also known as WRIT) for the non-savings non-dividend income of Welsh taxpayers (usually referred to as 'non-savings income' in practice). It does not have the power to set the level of the personal allowance, set the amount of the tax bands, create new tax bands, set different rates for different types of non-savings income (eg different rates which apply to self-employment income only, say), or alter/create/abolish income tax reliefs. These remain reserved by the UK Government.

Under the Welsh rates of income tax rules, the rate of income tax for the non-savings income of Welsh taxpayers is 10% less than the prevailing rate in England and Northern Ireland. The Welsh Government sets the level of the Welsh rates of income tax, which can be one blanket rate or separate rates for the basic rate, higher rate or additional rate¹. This rate(s) is added to the reduced rate of UK income tax for Welsh