WTTG2000 - Definition of a Welsh taxpayer

The Wales Act 2014 inserts new sections 116E to H into the Government of Wales Act (GOWA) 2006 that define who will be a Welsh taxpayer for the purposes of WRIT.

In order for an individual to be a Welsh taxpayer, they must be UK resident for tax purposes � an individual who is not UK tax resident cannot be a Welsh taxpayer.

There are a number of tests to determine Welsh taxpayer status.  If, in the course of a tax year, an individual is UK resident for tax purposes, they will be a Welsh taxpayer, for that tax year, if they satisfy any of three tests:

  1. They are a Welsh parliamentarian
  2. They have a “close connection� to Wales through either:
    1. Having only a single “place of residence�, which is in Wales; or
    2. Where they have more than one “place of residence�, having their “main place of residence� in Wales for at least as much of the tax year as it has been in each other part of the UK
  3. Where no “close connection� to Wales or any other part of the UK exists (either through it not being possible to identify any place of residence or a main residence) � through day counting.

“Place of residence� is clearly key to establishing whether an individual is a Welsh taxpayer.