Powers to set income tax rates for Welsh taxpayers have been devolved to the National Assembly for Wales with effect from April 2019. The good news is that for the 2019/20 tax year, the National Assembly for Wales has confirmed that they will remain in line with the existing tax rates.
This seems to be the sensible move to give time to adjust but it will not be a surprise to see changes, as with Scottish taxpayers, in the near future.
The test to determine which income tax rates a taxpayer is subject to is dependent upon, broadly, where the individual’s main residence is. This is a factual test and it is not possible to elect to be a taxpayer in a different country, for example, just by virtue of having a second home or postal address there.
In general, it will be determined by where you live and spend most of your time, but there are some exceptions to this rule if you have stronger ties (such as family, possessions etc.) with a second home.