# Government of Wales Act 2006, Section 116D: Power to set Welsh rates for Welsh taxpayers

Extent: E+W+S+N.I.

(1) The Senedd may by resolution (a “Welsh rate resolution”) set one or more of the following—
(a) a Welsh rate for the purpose of calculating the Welsh basic rate;
(b) a Welsh rate for the purpose of calculating the Welsh higher rate;
(c) a Welsh rate for the purpose of calculating the Welsh additional rate.
(d) a Welsh rate for the purpose of calculating the Welsh property basic rate;
(e) a Welsh rate for the purpose of calculating the Welsh property higher rate;
(f) a Welsh rate for the purpose of calculating the Welsh property additional rate.
(2) See section 6B of the Income Tax Act 2007 for provision about the calculation of the Welsh basic, higher and additional rates and the Welsh property basic, higher and additional rates, and sections 11B and 11CB of that Act for provision about the income of Welsh taxpayers charged at those rates.
(3) A Welsh rate resolution applies—
(a) for only one tax year, and
(b) for the whole of that year.
(4) Any Welsh rate specified must be a whole number or half a whole number.
(5) A Welsh rate resolution—
(a) must specify the tax year for which it applies,
(b) must be made before the start of that tax year, and
(c) must not be made more than 12 months before the start of that year.
(6) If a Welsh rate resolution is cancelled before the start of the tax year for which it is to apply—
(a) the Income Tax Acts have effect for that year as if the resolution had never been made, and
(b) the resolution may be replaced by another Welsh rate resolution.
(7) The standing orders must provide that only the First Minister or a Welsh Minister appointed under section 48 may move a motion for a Welsh rate resolution.

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Source: https://www.legislation.gov.uk/ukpga/2006/32/section/116D (the official version)
Page: https://openlegislation.uk/government-of-wales-act-2006/section-116D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.