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Change 1
As published
Schedule 2 Scottish and Welsh property income rates
Section 8
Part 1 Scotland
1 In section 80C of the Scotland Act 1998 (power to set Scottish rates for Scottish taxpayers), for subsection (2B) (which prevents a Scottish rate resolution from applying different rates in relation to different types of income), as substituted by paragraph 55 of Schedule 1, substitute—
(2B) A Scottish rate resolution—
(a) may provide for the rates applicable in relation to property income to be different from the rates applicable in relation to other income, but
(b) may not provide for different rates to apply in relation to different types of other income.
(2BA) But Scottish rates applicable in relation to property income must set the same limits or make the same other provision enabling those rates to be ascertained as are set or made in relation to rates applicable in relation to income other than property income.
Part 2 Wales
Amendments of ITA 2007
2 In section 6B (the Welsh rates), in subsection (1A), as inserted by paragraph 3 of Schedule 1, for Step 3 substitute—
Step 3
Add the Welsh rate (if any) set by Senedd Cymru for that year for the purpose of calculating the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate (as the case may be).
Amendments of Government of Wales Act 2006
3 Chapter 2 of Part 4A of the Government of Wales Act 2006 (income tax) is amended as follows.
4 (1) Section 116D (power to set Welsh rates for Welsh taxpayers) is amended as follows.
(2) In subsection (1), at the end insert—
(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.
(3) In subsection (2)—
(a) after “additional rates” insert “and the Welsh property basic, higher and additional rates,”, and
(b) for “section 11B” substitute “sections 11B and 11CB”.
5 (1) Section 116I (supplemental powers to modify enactments) is amended as follows.
(2) In subsection (1)—
(a) in the opening words, for the words from “section 11B” to “additional rates)” substitute “sections 11B and 11CB of the Income Tax Act 2007 (income charged at Welsh rates)”, and
(b) in paragraphs (a) and (b), after “the section” insert “concerned”.
(3) After subsection (2) insert—
(2A) The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate, instead of the property basic rate, the property higher rate or the property additional rate.
(4) In subsection (3)(a), after “additional rate” insert “or, as the case may be, the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate”.
6 In section 116K (report by the Comptroller and Auditor General), in subsection (3)(b), at end insert “or relating to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate”.
Your change, as a redline
Schedule 2 Scottish and Welsh property income rates
Section 8
Part 1 Scotland
1 In section 80C of the Scotland Act 1998 (power to set Scottish rates for Scottish taxpayers), for subsection (2B) (which prevents a Scottish rate resolution from applying different rates in relation to different types of income), as substituted by paragraph 55 of Schedule 1, substitute—
(2B) A Scottish rate resolution—
(a) may provide for the rates applicable in relation to property income to be different from the rates applicable in relation to other income, but
(b) may not provide for different rates to apply in relation to different types of other income.
(2BA) But Scottish rates applicable in relation to property income must set the same limits or make the same other provision enabling those rates to be ascertained as are set or made in relation to rates applicable in relation to income other than property income.
Part 2 Wales
Amendments of ITA 2007
2 In section 6B (the Welsh rates), in subsection (1A), as inserted by paragraph 3 of Schedule 1, for Step 3 substitute—
Step 3
Add the Welsh rate (if any) set by Senedd Cymru for that year for the purpose of calculating the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate (as the case may be).
Amendments of Government of Wales Act 2006
3 Chapter 2 of Part 4A of the Government of Wales Act 2006 (income tax) is amended as follows.
4 (1) Section 116D (power to set Welsh rates for Welsh taxpayers) is amended as follows.
(2) In subsection (1), at the end insert—
(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.
(3) In subsection (2)—
(a) after “additional rates” insert “and the Welsh property basic, higher and additional rates,”, and
(b) for “section 11B” substitute “sections 11B and 11CB”.
5 (1) Section 116I (supplemental powers to modify enactments) is amended as follows.
(2) In subsection (1)—
(a) in the opening words, for the words from “section 11B” to “additional rates)” substitute “sections 11B and 11CB of the Income Tax Act 2007 (income charged at Welsh rates)”, and
(b) in paragraphs (a) and (b), after “the section” insert “concerned”.
(3) After subsection (2) insert—
(2A) The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate, instead of the property basic rate, the property higher rate or the property additional rate.
(4) In subsection (3)(a), after “additional rate” insert “or, as the case may be, the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate”.
6 In section 116K (report by the Comptroller and Auditor General), in subsection (3)(b), at end insert “or relating to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate”.
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