Consultation display
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
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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
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
Cardiff
CF99 1SN
Email: Contact@senedd.wales
Telephone: 0300 200 6565