Consultation display

Impact of variations in national and sub-national income tax

Response to the consultation

Evidence submitted in response to this Consultation

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 April 2019.

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.

Supporting documents

Contact details

Should you wish to speak to someone regarding this consultation, please use the below contact details:

Finance Committee
Welsh Parliament
Cardiff Bay
CF99 1SN

Telephone: 0300 200 6565