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Rebecca Evans MS, Minister for Finance and Trefnydd

First published:
13 October 2020
Last updated:

This was published under the 2016 to 2021 administration of the Welsh Government

As members will be aware, the Wales Act 2014 gave the Senedd the power to set Welsh Rates of Income Tax (WRIT). As agreed in the Welsh Government’s fiscal framework in December 2016, WRIT was introduced on 6 April 2019.

HMRC retains responsibility for the collection and management of WRIT, and as part of the implementation process a Service Level Agreement (SLA) between Welsh Government and HMRC was drafted and published earlier this year. The SLA sets out the requirements, timescales and performance measures for the operation of WRIT, which will ensure a consistent quality of service to Welsh taxpayers and allow HMRC and the Welsh Government to meet their respective responsibilities in respect of operating Welsh income tax.

Over the last few months Welsh Government officials and HMRC have been reviewing the SLA to ensure that it remains fit for purpose as WRIT moves into a business as usual phase. As part of this process some minor changes and revisions were made along with a wider assessment of the governance and financial arrangements and Welsh language provision.    

The revised SLA has been published on the Welsh Government and the Gov.UK websites