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  "name": "Welsh rates of income tax (WRIT)",
  "unit": "pence_per_pound",
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  "jurisdiction": "GB-WLS",
  "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.",
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    "effective_from": "2026-04-06",
    "effective_to": "2027-04-05",
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        "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\")",
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        "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\")",
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        "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)\")",
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      {
        "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\")",
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        "retrieved": "2026-09-21T00:14:58Z",
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      {
        "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",
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