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  Wales Bill - New Clause 2 - Welsh Thresholds for Income Tax
  
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  @ MP voted aye in favour of giving the Welsh Assembly the powers to set Income Tax thresholds for Welsh taxpayers. 
  @ MP voted no against giving the Welsh Assembly the powers to set Income Tax thresholds for Welsh taxpayers. 
  
  The majority of MPs voted against giving the Welsh Assembly the powers to set Income Tax thresholds for Welsh taxpayers. 
  
  Income Tax thresholds include the amount of income at which a taxpayer starts paying Income Tax and set the income bands to which various rates apply. 
  
  MPs were considering the Wales Bill.[1]
  
  The proposed new clause rejected in this vote was titled: ''Welsh Thresholds for Income Tax'' and stated:
  
  :(1) [http://www.legislation.gov.uk/ukpga/2014/29/section/6#section-6-2 Part 4A of the Government Wales Act 2006] is amended as follows.
  
  :(2) In [http://www.legislation.gov.uk/ukpga/2014/29/section/8 section 116A(1)(a) (overview)], after âofâ insert âand thresholds forâ.
  
  :(3) After section 116D insertâ
  
  :â116DA Power to set Welsh thresholds for Welsh taxpayers
  
  :(1) The Assembly may by resolution (a âWelsh threshold resolutionâ) set one or more of the followingâ
  
  :(a) a Welsh threshold for the Welsh basic rate,
  
  :(b) a Welsh threshold for the Welsh higher rate,
  
  :(c) a Welsh threshold for the Welsh additional rate.
  
  :(2) A Welsh threshold resolution appliesâ
  
  :(a) for only one tax year, and
  
  :(b) for the whole of that year.
  
  :(3) A Welsh threshold resolutionâ
  
  :(a) must specify the tax year for which it applies,
  
  :(b) must be made before the start of that tax year, and
  
  :(c) must not be made more than 12 months before the start of that year.
  
  :(4) If a Welsh threshold resolution is cancelled before the start of the tax year for which it is to applyâ
  
  :(a) the Income Tax Acts have effect for that year as if the resolution had never been made, and
  
  :(b) the resolution may be replaced by another Welsh threshold resolution.
  
  :(5) The standing orders must provide that only the First Minister or a Welsh Minister appointed under section 48 may move a motion for a Welsh threshold resolution.ââ
  
  The rejected new clause was accompanied by an explanatory note stating:
  
  :This new clause would allow the National Assembly for Wales to determine the income thresholds at which income tax is payable by Welsh taxpayers.
  
  The question rejected by the majority of MPs in this vote was:
  
  :That the clause be read a Second time
  
  The impact of the vote was that the proposed New Clause did was not included in the Bill. 
  
  At the time of the vote there were unimplemented powers for the Welsh Assembly to be given powers to set the rates of Income Tax in Wales.[2]
  
  ==
  * [1] [http://services.parliament.uk/bills/2016-17/wales.html Parliament's webpage on the Wales Bill]
  * [2] [http://www.legislation.gov.uk/ukpga/2014/29/part/2/crossheading/welsh-rates-of-income-tax/enacted Heading ''Welsh rates of income tax'' in the Wales Act 2014]
  
  
  
  
  
  
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  (put thoughts and notes for other researchers here)
  