Impact of variations in national and sub-national income tax
- This consultation has completed. It ran from Monday, 14 October 2019 to Wednesday, 15 January 2020
- View the background to this consultation
- View all current consultations
Response to the consultation
Evidence submitted in response to this Consultation
- NSIT 01 Cardiff Business School PDF 328 KB
- NSIT 02 Women’s Equality Network (WEN) Wales PDF 1 MB
- NSIT 03 Institute of Chartered Accountants of Scotland (ICAS) PDF 388 KB
- NSIT 04 Welsh Government PDF 773 KB
- NSIT 05 Chartered Institute of Taxation (CIOT) and the Low Incomes Tax Reform Group (LITRG) PDF 765 KB
- NSIT 06 Institute for Fiscal Studies (IFS) PDF 261 KB
- NSIT 07 Wales Fiscal Analysis PDF 407 KB
- Consultation pack (bilingual) PDF 4 MB
Purpose of the consultation
Since April 2018, Welsh
Government has had responsibility for some of the taxes paid in Wales,
including the new Welsh Rates of Income Tax (WRIT) that came into force in
The Finance Committee conducted an inquiry into the possible impact of different income tax rates across the Wales-England border.
Terms of reference:
- To examine the effects of sub-national income tax variations in international tax systems on the behaviour of low, medium and high income earners, particularly migration and tax avoidance.
- To understand how low, medium and high income earners may respond to income tax rate divergence for each tax band between Wales and England.
- To understand the level of divergence in income tax rates that could trigger a behavioural change in low, medium and high income earners in Wales and England.
- To assess the monetary impact on WRIT revenue with varying levels of tax rate divergence.
Disclosure of information
Please ensure that you have considered the Assembly’s policy on disclosure of information before submitting information to the Committee.
Should you wish to speak to someone regarding this consultation, please use the below contact details:
Telephone: 0300 200 6565