{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "gb.wls.taxpayer",
  "versions": [
    {
      "rule_id": "gb.wls.taxpayer",
      "version": "2026.1",
      "jurisdiction": "GB-WLS",
      "title": "Welsh taxpayer status",
      "summary": "Welsh taxpayer status for a UK-resident individual: a close connection with Wales (main place of residence), or — only when there is no close connection with any part of the UK — more days spent in Wales than in EACH of England, Scotland and Northern Ireland separately, counted by where you are at the end of the day. Ties fail. Sets the Welsh rates of income tax on your non-savings income for the WHOLE tax year.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/116H",
      "last_verified": "2026-08-30",
      "effective_from": "2019-04-06",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "midnight_rule": true,
        "transit_excluded": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 6
        }
      },
      "logic": {
        "all": [
          {
            "attestation": "gb.nations.uk_resident"
          },
          {
            "any": [
              {
                "attestation": "gb.nations.close_connection",
                "equals": "wales"
              },
              {
                "all": [
                  {
                    "attestation": "gb.nations.close_connection",
                    "equals": "none"
                  },
                  {
                    "compare_counts": {
                      "target": {
                        "country": "GB-WLS"
                      },
                      "against": [
                        {
                          "country": "GB-ENG"
                        },
                        {
                          "country": "GB-SCT"
                        },
                        {
                          "country": "GB-NIR"
                        }
                      ],
                      "op": ">"
                    }
                  }
                ]
              }
            ]
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "gb.nations.uk_resident",
          "question": "Were you UK tax resident for this tax year under the Statutory Residence Test?",
          "why_we_ask": "Scottish and Welsh taxpayer status only exists for UK residents (GOWA 2006 s.116E(1)(a)). Your UK SRT counter answers this question.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "gb.nations.close_connection",
          "question": "In which part of the UK was your main place of residence this tax year — or 'none' if you had no main place in any one part?",
          "why_we_ask": "A close connection with one part of the UK decides taxpayer status BY ITSELF (s.116G) — the day count is legally irrelevant unless you had no close connection with any part. Main place of residence is a facts question only you can answer.",
          "type": "choice",
          "choices": [
            "scotland",
            "wales",
            "england",
            "northern_ireland",
            "none"
          ],
          "scope": "tax_year"
        }
      ],
      "notifications": [],
      "notes": [
        "Government of Wales Act 2006 s.116H(1), deliberately parallel to Scotland Act 1998 s.80F (the Welsh sections are 116E, 116G and 116H — 116F is the Scottish-parliamentarian disapplication): days in Wales at the end of the day must EXCEED EACH of the other three nations separately. HMRC's worked example (120 Wales / 100 England / 50 Scotland / 10 NI) makes a Welsh taxpayer despite 160 days elsewhere in aggregate. Ties fail.",
        "Counting basis: end-of-day (midnight) presence, per WTTG4500 — arrival and departure days count only toward the nation where you are at the end of the day.",
        "Transit exclusion (s.116H(2)): a day counts for NO nation when you arrive as a passenger, leave the next day, and do not engage in activities substantially unrelated to your passage. Label such days 'transit' in the calendar.",
        "This day count needs your UK days recorded at nation level (Scotland / England / Wales / Northern Ireland). Days recorded as bare 'United Kingdom' count toward no nation here.",
        "Not modelled: the parliamentarian limb — a Welsh parliamentarian is a Welsh taxpayer regardless of days, and Scottish parliamentarian status blocks Welsh taxpayer status (mutual disapplication).",
        "Welsh rates apply from 6 April 2019; status applies to the whole tax year with no split year from this limb (WTTG4100)."
      ]
    }
  ]
}