Welsh Rates of Income Tax (WRIT)
UK tax glossary · Last reviewed: April 2026
Since April 2019, the Welsh Government has the power to set the Welsh Rates of Income Tax (WRIT) for Welsh taxpayers. The UK government reduces the rates for Welsh residents by 10p in each band, and the Welsh Government adds its own rates in those bands.
For 2026/27, the Welsh Government has set rates identical to the rest of England and Northern Ireland: 20% basic, 40% higher, 45% additional. Tax codes for Welsh taxpayers have a C prefix (e.g. C1257L), similar to Scotland's S prefix.
WRIT applies only to non-savings, non-dividend income — the same scope as Scottish Income Tax. Savings interest and dividend income are always subject to UK-wide rates regardless of where you live.
Common questions
How does HMRC know I am a Welsh taxpayer?
HMRC uses your home address. If you live in Wales (as defined by the Local Democracy, Devolution and Elections (Wales) Act 2021 boundaries), you are automatically a Welsh taxpayer and receive a C prefix code.
Will Welsh income tax rates ever differ from England?
They could — the Welsh Government has full power to set different rates. To date they have matched England, but future Welsh budgets could diverge as has happened in Scotland.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.