Mark Drakeford MS, Cabinet Secretary for Finance and Welsh Language
The Wales Act 2014 gives the Senedd the power to set Welsh Rates of Income Tax (WRIT).
A Service Level Agreement (SLA) exists between Welsh Government and His Majesty’s Revenue and Customs (HMRC) for the operation of WRIT. It sets out the requirements, timescales and performance measures. Adherence to the SLA ensures a consistent quality of service to Welsh taxpayers and allows HMRC and the Welsh Government to meet their respective responsibilities in respect of operating Welsh rates of income tax.
Officials from Welsh Government and HMRC have undertaken a review of the SLA to ensure it remains fit for purpose. As part of this process, some changes and revisions have been made.
The changes made to the SLA are:
- to include a reference to provisions within the Government of Wales Act 2006 in such a case as there is not a Welsh Rate Resolution;
- to include a new key requirement for the publication of the Annual Report and Service Level Agreement in Welsh and English at the same time; and,
- to update the reference to the Welsh Government Minister to simply refer to “relevant Welsh Minister”.
A link to the SLA can be found at: Service level agreement for operation of Welsh rates of Income Tax by HMRC - GOV.UK