PART 4A

Taxation
CHAPTER 2

Income Tax

Welsh taxpayers
116E
1
For any tax year, a Welsh taxpayer is an individual (T)—
a
who is resident in the
UK
for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and
b
who, for that year, meets condition A, B or C.
2
T meets condition A if T has a close connection with Wales (see section 116G).
3
T meets condition B if—
a
T does not have a close connection with England, Scotland or Northern Ireland (see section 116G), and
b
T spends more days of that year in Wales than in any other part of the
UK
(see section 116H).
4
T meets condition C if, for the whole or any part of the year, T is—
a
a member of Parliament for a constituency in Wales,
or
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
a Member of the Senedd.
5
Subsection (1) does not apply if T is a Scottish parliamentarian for the whole or any part of the year (see section 116F).
6
For the purposes of subsection (5) and section 116F, T is a Scottish parliamentarian if T is a member as described in
paragraph (a) or (c)
of section 80D(4) of the Scotland Act 1998 (definition of a Scottish taxpayer).
7
In this Chapter “
the
UK
” means the United Kingdom.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)
S. 116E(4)(b) omitted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I.) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 41(2)(b) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)
Pt. 4A Ch. 2 inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(3), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(15) (with Sch. 1 para. 2(11)(12)(14))
Words in s. 116E(6) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 41(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)
Word in s. 116E(4)(a) inserted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 41(2)(a) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)