4. Will the Minister set out the Welsh Government's policy in relation to developing taxation measures? OAQ53314

Welsh tax policy will be developed in line with the principles set out in our tax policy framework. I will be taking a considered approach, seeking to raise revenue fairly, and engaging widely with taxpayers and other stakeholders.

Minister, taxation powers offer the opportunity to introduce change to the tax system to help create a fairer and more equal Wales. At the moment, private schools sustain an institutionalised unfairness and inequality, working against social mobility by entrenching educational inequality that feeds through to careers and life chances, with ex-private school pupils disproportionately featuring at the top of professions and businesses. Will you carefully consider ending the tax advantages of charitable status for private schools to further equality of opportunity and outcome in Wales?

Thank you very much for that question. Of course, fairness is our No. 1 principle in the tax principles that are guiding us in terms of the development of our tax policy in Wales. I can confirm that I do intend to consult over the next 12 months on proposals to place independent schools and private hospitals on an equal footing with their public sector counterparts in respect of the payment of non-domestic rates. The consultation will consider removing charitable rate relief from private schools and private hospitals where they're registered as charities. State schools and hospitals, of course, are obliged to pay non-domestic rates, as are all other ratepayers, and this is an important contribution to the cost of the vital local services that are delivered in our communities. So, this brings in the question of equality, which you've mentioned, alongside fairness—if we do change the eligibility of these institutions as a result of the consultation, it will put them on an equal footing with the state schools and hospitals. 

Would you agree, Minister, that Welsh Government policy with regard to Welsh rates of income tax must include a commitment to providing comprehensive and accessible guidance to Welsh taxpayers, and can you confirm that guidance will be provided by websites such as those of Welsh Government and the Welsh Revenue Authority?

And my other point is, Minister: if people living in south-east Wales work the other side of the border—we know one person in this Chamber lives in England and is here in this part of the world—so if there's a tax difference between the two regions, the two countries, where's the benefit for the tax? Can he or she claim and go for the place of residence rather than where they earn the money?

I can confirm that most people will be paying tax in their place of residence. However, there is an exception within the rules that means that all Assembly Members will be paying the Welsh rates of income tax regardless of where they live. I will confirm that there will be a comprehensive communications programme to ensure that people are well aware of Welsh rates of income tax and what it might mean for them, and obviously to be able to have any questions that they have answered.