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Mark Drakeford MS, Cabinet Secretary for Finance and Welsh Language

First published:
25 September 2025
Last updated:

On 4 March 2025, I announced Welsh Government would commission independent research into future options for further income tax devolution in Wales.

I am pleased to announce today that researchers at the Fraser of Allander Institute and Bangor University have been commissioned to provide this research. The aim is for the results of this research, by Dr João Sousa, Dr Edward Thomas Jones, Dr Rhys ap Gwilym and Ciara Crummey, to be published by mid-January.

The University of Strathclyde’s Fraser of Allander Institute is a leading independent economic research institute with a long-established history of providing fiscal analysis with a particular focus on the Scottish economy. Bangor University’s Business School has a track record of providing high quality fiscal analysis in the Welsh context.

Dr João Sousa is Senior Knowledge Exchange Fellow and Deputy Director at the Fraser of Allander Institute at the University of Strathclyde and primarily works on fiscal issues. João has over 10 years' experience as an applied economist, having been a Senior Fiscal Analyst at the Office for Budget Responsibility, where he led on analysis of long-term sustainability of the UK's public finances and on the effect of economic developments and fiscal policy on the UK's medium-term outlook. João has a PhD in Economics from Birkbeck, University of London and is a member of the ScotStat Board for Official Statistics.

Dr Edward Thomas Jones is a Senior Lecturer in Economics at Bangor University’s Business School, with professional experience of working in the private and public sector at a senior level. His research, which mostly has a policy focus, is primarily in the area of economics and innovation in public and private finance. Since joining Bangor University, Dr Jones has contributed to several projects concerning devolved taxation in Wales, and between 2017 and 2019 he led the independent scrutiny and assurance of devolved tax forecasts for Wales.

Dr Rhys ap Gwilym is a Senior Lecturer in Economics at Bangor University’s Business School. Rhys has previously carried out research in relation to the Visitor Levy in Wales and the potential for a Land Value Tax. Through leading on these projects and disseminating the findings, Rhys has developed an expertise in devolved taxation in Wales. Rhys’ interest in Welsh taxes is aligned with and informed by his research interests in regional economic performance and in the Welsh economy in particular.

Ciara Crummey is a Knowledge Exchange Associate at the Fraser of Allander Institute at the University of Strathclyde. Ciara has recently completed a secondment at the Scottish Fiscal Commission (SFC), where she was responsible for forecasting macroeconomic conditions and for contributing to the writing of Scotland’s Economic and Fiscal Forecasts, the SFC’s flagship publication.

The wealth of experience and knowledge that João, Edward, Rhys and Ciara bring to this research is evident and it is my hope that their research will inform future discussions on income tax devolution in Wales.