Welsh rates of income tax

The three Welsh rates of income tax for 2026-27 — the pence in the pound the Senedd adds to each UK rate less 10p for a Welsh taxpayer's basic, higher and additional rate — as the Senedd's resolution states them.

in the pound

Band	Rate
Basic	10p
Higher	10p
Additional	10p

Corroborated Rate resolution Wales in force since 2026-04-06 until 2027-04-05 (superseded)

Checked against its sources: resolution verified 2026-09-21·guidance verified 2026-09-15

Scope: 10p in the pound for each of the three bands for 2026-27. The RESULTING Welsh basic, higher and additional rates (20%, 40%, 45%) are NOT stored here: each is the corresponding UK rate less 10p plus this Welsh rate (ITA 2007 s.6B), and a schedule derivation from the rUK bands is D-D14-4f, not built. The band LIMITS for a Welsh taxpayer are the UK limits (employment.tax.ruk.bands); only the rates are devolved. Dated 6 April 2026 to 5 April 2027 because a Welsh rate resolution has effect for the one tax year it names (GOWA 2006 s.116D); the 2027-28 rates are a new value once the Senedd agrees a new motion.

Current sources

Source A · Rate resolutionhttps://record.assembly.wales/Motion/9117 (Welsh rate resolution 2026-27, motion NDM9117, tabled 20 January 2026 for debate on 27 January 2026: "agrees the Welsh rate resolution for the 2026-27 Welsh rates of income tax as follows: a) the Welsh rate for the purpose of calculating the basic rate of income tax is 10p in the pound; b) the Welsh rate for the purpose of calculating the higher rate of income tax is 10p in the pound; and c) the Welsh rate for the purpose of calculating the additional rate of income tax is 10p in the pound")

retrieved 2026-09-21

Source A · Rate resolutionhttps://record.assembly.wales/Plenary/15728 (Record of Proceedings, Plenary 27 January 2026, item 5, "Debate: Welsh Rates of Income Tax 2026-27: For: 26, Against: 13, Abstain: 13 — Motion has been agreed")

retrieved 2026-09-21

Source B · Official guidancehttps://www.gov.wales/written-statement-draft-budget-2026-27-welsh-taxes (Welsh Government written statement, Draft Budget 2026-27: Welsh Taxes, 14 October 2025: "The Welsh Government will set the Welsh rates of income tax at 10p in each band, subject to Senedd approval prior to the Final Budget for the three income tax rates (basic, higher and additional)")

retrieved 2026-09-15

History

Value

From

Status

Sources

Show table (3 rows)

Band	Rate
Basic	10p
Higher	10p
Additional	10p

2026-04-06

2027-04-05

Corroborated

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.tax.wales.writ
Name in the API: Welsh rates of income tax (WRIT)
Record fields (source type · unit · jurisdiction · status): resolution·pence_per_pound·GB-WLS·corroborated
Record hash (canonical JSON, SHA-256): sha256:c99e1ddee6752944db60e464dcd785b83aa520ffd13267bedff3adfe244f7b0c
Source snapshots (SHA-256): Rate resolution: sha256:07816613ae0b47a406ed0984fa387c81b6d1bd0b08453c2c9961bdb7cba83b3e; Rate resolution: sha256:ff4ccdf6efeaf59f391c0d950799db098d22c2e35b0ab9e6a5817f4fb8c20344; Official guidance: sha256:51adef0f849c57b113f5da369f040311fbb7f78e18a99a797e982350b3566da1
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.tax.wales.writ"]
Machine-readable record: /v1/figures/employment.tax.wales.writ · current only: /v1/figures/employment.tax.wales.writ/current

Compiler's notes

A resolution record (D23(b)) with TWO A-side documents, because the Senedd's motion page prints the motion as tabled and says nothing about its fate: read_welsh_rate_resolution reads the three rates and the tax year off NDM9117, and read_senedd_outcome reads "Motion has been agreed" and the division (26 for, 13 against, 13 abstaining) off the Plenary record of 27 January 2026, whose date is enacted_date. The GOV.WALES statement is the Draft Budget's proposal of 14 October 2025 ("subject to Senedd approval"); it prints the figure the Senedd then agreed and is the B side for that reason.