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Welsh taxes

We now have powers to manage and collect our own specifically Welsh taxes.

The Wales Act 2014 devolved to Wales:

  • stamp duty land tax
  • landfill tax.

In 2016, legislation was introduced to the National Assembly to replace stamp duty land tax with land transaction tax, and landfill tax with landfill disposals tax. The new taxes will operate from April 2018.

Welsh Revenue Authority

The Tax Collection and Management (Wales) Act 2016 provides us with the powers to collect and manage fully-devolved Welsh taxes. The Welsh Revenue Authority (WRA) is being established to collect and manage land transaction tax and landfill disposals tax from April 2018.  The WRA will work with Natural Resources Wales on compliance and enforcement of landfill disposals tax.

Income Tax

The Wales Act 2014 and Wales Act 2017 provide for the partial devolution of income tax, which means the National Assembly will decide the income tax rates to be paid by Welsh taxpayers. Other aspects of income tax will continue to be decided by the UK government, and the tax will be collected by HMRC.