Tax—devolution tracker
Tax—devolution tracker

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Tax—devolution tracker
  • Devolution in Wales
  • Devolution in Scotland
  • Devolution in Northern Ireland
  • Devolution of income tax
  • Devolution of corporation tax
  • Devolution of land transaction taxes
  • Devolution of environmental taxes

Tax—devolution tracker

The tracker is split into two main parts:

  1. tracking by country, which is split down into:

    1. Wales

    2. Scotland, and

    3. Northern Ireland, and

  2. tracking by tax, which is split down into:

    1. income tax

    2. corporation tax

    3. land transaction taxes, and

    4. environmental taxes

The same information in relation to those taxes is contained in both parts of the tracker, simply grouped on a different basis for the benefit of different users.

Devolution in Wales

TaxWhere are we now?Legislation/draft legislation/further informationActual or proposed date of implementation
Administration and collection powersTax Collection and Management (Wales) Act 2016 establishes the Welsh Revenue Authority (in Welsh: Awdurdod Cyllid Cymru), giving it the powers to assess and collect Welsh devolved taxes, including investigatory powers, reviews and appeals.

The Welsh Government published a consultation (16 July –15 October 2020) setting out options for making changes to the Welsh Tax Acts at short notice.
Tax Collection and Management (Wales) Act 2016

Consultation: Tax Devolution in Wales – Enabling changes to the Welsh Tax Acts (16 July 2020)
Currently in force.
1 April 2018
Anti-avoidanceThe Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 contains a general anti-avoidance rule for Welsh devolved taxes.Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, s 66Currently in force.
1 April 2018
Income taxThe Welsh Assembly has set the rates of income tax payable

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