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.
Broadly, a Welsh taxpayer is an individual who is UK resident under the statutory residence test (see E6.102A–E6.102L1) who lives in Wales2. The definition is discussed in detail in E1.102G. Therefore, the Welsh rates of income tax apply to individuals only. Any other persons residing in Wales and subject to income tax (eg Welsh trustees or Welsh personal representatives) fall within the UK rules, see E1.101.
Under the Welsh rates of
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Web page updated on 17 Mar 2025 16:46