WTTG4200 - Test A - Welsh Parliamentarian

All Welsh parliamentarians will be Welsh taxpayers regardless of where they live.

An individual is a Welsh parliamentarian for a tax year if, for the whole or any part of that tax year, they are:

  • A member of Parliament for a constituency in Wales, or
  • A member of the European Parliament for Wales, or
  • An Assembly member.

Individuals who have been both a Welsh parliamentarian and a Scottish parliamentarian, as set out in any paragraphs (a) to (c) of section 80D(4) of the Scotland Act 1998, in any given tax year, will be Welsh taxpayers if:

  • they have been a Welsh parliamentarian for longer than they have been a Scottish parliamentarian during that tax year; or if the same amount of time
  • they have a 鈥渃lose connection鈥� with Wales, or no 鈥渃lose connection鈥� with any part of the UK and spent more days in Wales that any other part of the UK

Where an individual is a Welsh parliamentarian, and has not been a Scottish parliamentarian, no further tests need be considered as whether the individual in question will be a Welsh taxpayer for the tax year in question.