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Welsh income tax

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The Wales Act 2014 (Commencement No 2) Order, SI 2018/892, appoints 24 July 2018 as the day on which sections 8 and 9 of the Act come into force, giving the Welsh government the power to set Welsh basic, higher and additional rates of income tax from April 2019.

Also coming into force on 24 July are parts of section 11 of the Act, which amend the definition of a Scottish taxpayer to ensure that an individual cannot be a Welsh taxpayer and a Scottish taxpayer in the same year (while making special provision for Welsh parliamentarians).

Issue: 1410
Categories: News
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