WTTG2000 - Definition of a Welsh taxpayer

The Wales Act 2014 inserts new sections 116E to H into the 바카라 사이트 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 바카라 사이트� an individual who is not UK tax resident cannot be a Welsh taxpayer.

There are a number of tests to determine Welsh taxpayer status.聽 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 바카라 사이트渃lose connection바카라 사이트� to Wales through either:
    1. Having only a single 바카라 사이트減lace of residence바카라 사이트�, which is in Wales; or
    2. Where they have more than one 바카라 사이트減lace of residence바카라 사이트�, having their 바카라 사이트渕ain place of residence바카라 사이트� 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 바카라 사이트渃lose connection바카라 사이트� 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) 바카라 사이트� through day counting.

바카라 사이트淧lace of residence바카라 사이트� is clearly key to establishing whether an individual is a Welsh taxpayer.