{
  "$comment": "Welsh rates of income tax 2025-26 for uk-payroll@1. Stated explicitly even though they equal the England and Northern Ireland rates (QM-DATA-02). Bands are widths of TAXABLE income above the allowance.",
  "country": "uk",
  "jurisdiction": "uk-wls",
  "taxYear": "2025-26",
  "period": { "start": "2025-04-06", "end": "2026-04-05", "tz": "Europe/London" },
  "status": "provisional",
  "verification": { "by": ["MoneyOtter uk engine agent (automated transcription; second reviewer pending)"], "fixtures": 3, "officialFixtures": 0 },
  "engine": "uk-payroll@1",
  "currency": "GBP",
  "revision": 1,
  "params": {
    "incomeTax": {
      "bands": [
        { "upTo": "37700", "rate": "0.20" },
        { "upTo": "125140", "rate": "0.40" },
        { "upTo": null, "rate": "0.45" }
      ],
      "bandNames": ["basic", "higher", "additional"],
      "basicBandIndex": 0,
      "reliefAtSourceExtendsFromBand": 0,
      "marriageAllowanceRecipientMaxBand": 0,
      "maxRate": "0.5"
    }
  },
  "rounding": { "unit": "0.01", "mode": "down", "stage": "perLine" },
  "knownCliffs": [],
  "notModelled": ["Welsh taxpayer status is taken from the region selector or a C tax-code prefix; the residence test is not evaluated"],
  "sources": [
    { "field": "period", "url": "https://www.gov.uk/welsh-income-tax", "title": "Welsh Income Tax (rates for the 2025 to 2026 tax year shown in the employer rates and thresholds page)", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "PAYE Wales 2025-26: basic 20% up to £37,700; higher 40% £37,701–£125,140; additional 45% above £125,140", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0 Appendix C (Welsh) 2025/2026; G2 pointer 2; Maxrate 50%", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.bands", "url": "https://www.gov.uk/welsh-income-tax", "title": "Welsh rates (2026 to 2027 page; the 2025 to 2026 PAYE rates are identical per the employer rates page): basic 20% £12,571–£50,270; higher 40% £50,271–£125,140; additional 45% over £125,140", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.reliefAtSourceExtendsFromBand", "url": "https://www.legislation.gov.uk/ukpga/2004/12/section/192", "title": "FA 2004 s192(4B): for Welsh taxpayers the basic rate limit and higher rate limit are increased by the amount of the contribution", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.marriageAllowanceRecipientMaxBand", "url": "https://www.gov.uk/marriage-allowance", "title": "Recipient's income between £12,571 and £50,270 (basic rate)", "retrieved": "2026-10-07" },
    { "field": "rounding", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0: tax rounded down to the nearest 1p", "retrieved": "2026-10-07" }
  ]
}