As members will be aware the Wales Act 2014 gave the National Assembly for Wales 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. 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.
The SLA has been published on the Welsh Government and the Gov.UK websites. A link to the SLA can be found at: