{
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    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
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  "figure": {
    "id": "employment.tax.wales.writ",
    "name": "Welsh rates of income tax (WRIT)",
    "category": "employment",
    "jurisdiction": "GB-WLS",
    "unit": "pence_per_pound",
    "value_type": "mapping",
    "currency": "GBP",
    "source_type": "resolution",
    "values": [
      {
        "value": {
          "entries": [
            {
              "key": "basic",
              "rate": "£0.10"
            },
            {
              "key": "higher",
              "rate": "£0.10"
            },
            {
              "key": "additional",
              "rate": "£0.10"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2026-04-06",
        "effective_to": "2027-04-05",
        "announcement_date": null,
        "enacted_date": "2026-01-27",
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "corroborated",
        "sources": [
          {
            "role": "resolution",
            "citation": "https://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\")",
            "uri": "https://record.assembly.wales/Motion/9117",
            "retrieved": "2026-09-21T00:14:58Z",
            "content_hash": "sha256:07816613ae0b47a406ed0984fa387c81b6d1bd0b08453c2c9961bdb7cba83b3e"
          },
          {
            "role": "resolution",
            "citation": "https://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\")",
            "uri": "https://record.assembly.wales/Plenary/15728",
            "retrieved": "2026-09-21T00:15:05Z",
            "content_hash": "sha256:ff4ccdf6efeaf59f391c0d950799db098d22c2e35b0ab9e6a5817f4fb8c20344"
          },
          {
            "role": "guidance",
            "citation": "https://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)\")",
            "uri": "https://www.gov.wales/written-statement-draft-budget-2026-27-welsh-taxes",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:51adef0f849c57b113f5da369f040311fbb7f78e18a99a797e982350b3566da1"
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        },
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      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The Welsh rates of income tax: the number of pence in the pound the Senedd sets for each of the basic, higher and additional rates, which is added to the UK rate less 10 pence to give the rate a Welsh taxpayer pays on non-savings, non-dividend income (Income Tax Act 2007 ss.6B, 11B; Government of Wales Act 2006 ss.116D, 116E). Set for one tax year by a Welsh rate resolution of the Senedd, which is primary law for the rates and is published as the agreed motion, not on legislation.gov.uk.",
        "instrument": "Welsh rate resolution 2026-27 (motion NDM9117, agreed 27 January 2026)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Rates for the tax year; PAYE gives effect to them through a C-prefixed tax code across the year's pay periods (Welsh taxpayer status is determined under GOWA 2006 s.116E for the whole year).",
      "article": "Income Tax Act 2007 s.11B; Government of Wales Act 2006 ss.116D, 116E"
    },
    "scope_note": "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.",
    "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.",
    "record_version": 3,
    "key": {
      "names": [
        "band"
      ],
      "domain": [
        "basic",
        "higher",
        "additional"
      ]
    },
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      {
        "name": "rate",
        "type": "money"
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    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.tax.wales.writ.json",
    "sources": [
      {
        "role": "resolution",
        "citation": "https://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\")",
        "uri": "https://record.assembly.wales/Motion/9117",
        "retrieved": "2026-09-21T00:14:58Z",
        "content_hash": "sha256:07816613ae0b47a406ed0984fa387c81b6d1bd0b08453c2c9961bdb7cba83b3e"
      },
      {
        "role": "resolution",
        "citation": "https://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\")",
        "uri": "https://record.assembly.wales/Plenary/15728",
        "retrieved": "2026-09-21T00:15:05Z",
        "content_hash": "sha256:ff4ccdf6efeaf59f391c0d950799db098d22c2e35b0ab9e6a5817f4fb8c20344"
      },
      {
        "role": "guidance",
        "citation": "https://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)\")",
        "uri": "https://www.gov.wales/written-statement-draft-budget-2026-27-welsh-taxes",
        "retrieved": "2026-09-15T00:16:46Z",
        "content_hash": "sha256:51adef0f849c57b113f5da369f040311fbb7f78e18a99a797e982350b3566da1"
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}