HMRC has published the draft legislation needed to introduce separate rates of Income Tax in Wales and would like your views on this. The consultation is open for responses until 11:45pm on 5 November 2018 and can be accessed at www.gov.uk/government/consultations/clarifying-the-scope-of-the-welsh-rates-of-income-tax-technical-note-and-draft-legislation. If you have any views or would like to make any comments, please email your responses to firstname.lastname@example.org.
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.