Wales election issue guide 2016: Tax

  • Published

Parties listed alphabetically

  • Will not increase income tax in the next assembly term

  • Cut business rates for small firms

  • Reform present council tax system into a domestic property tax

  • Introduce a middle rate of income tax

  • Oppose tax raising powers in Wales unless passed by a majority in a public referendum

  • Support reductions in council tax wherever possible

  • Advocate a lower-tax, and simpler-tax, society

  • Campaign for benefits system to be ultimately replaced with a "citizen's income"

  • Use subsidies and tax breaks to incentivise development in waste sector

  • Tax companies for the disposal of their packaging waste

  • Cut income tax for Welsh taxpayers

  • Abolish stamp duty for first-time buyers on all properties valued up to £250,000

  • Enable a Wales-wide council tax freeze for the duration of the assembly term

  • Abolish business rates for all small firms with a rateable value of up to £12,000, and provide tapered relief up to £15,000

  • Guarantee not to increase income tax in the next assembly term when these powers are devolved

  • Tax cuts for all small businesses

  • Introduce an "independent evaluation lock" on any tax variation through new taxation powers

  • Cut council tax for energy efficiency homes

  • Ensure business rates drive positive investment and support economic growth

  • Pledge not to increase income tax and aim to reduce burden for lowest paid first

  • Introduce an incineration tax to further encourage recycling

Other policy areas