Written statement by MS, Cabinet Secretary for Finance and Welsh
Language
On 4 March 2025, I announced Welsh Government would commission
independent research into future options for further income tax
devolution in Wales.
I am pleased to announce today that researchers at the Fraser of
Allander Institute and Bangor University have been commissioned
to provide this research. The aim is for the results of this
research, by Dr João Sousa, Dr Edward Thomas Jones, Dr Rhys ap
Gwilym and Ciara Crummey, to be published by mid-January.
The University of Strathclyde's Fraser of Allander Institute is a
leading independent economic research institute with a
long-established history of providing fiscal analysis with a
particular focus on the Scottish economy. Bangor University's
Business School has a track record of providing high quality
fiscal analysis in the Welsh context.
Dr João Sousa is Senior Knowledge Exchange Fellow and Deputy
Director at the Fraser of Allander Institute at the University of
Strathclyde and primarily works on fiscal issues. João has over
10 years' experience as an applied economist, having been a
Senior Fiscal Analyst at the Office for Budget Responsibility,
where he led on analysis of long-term sustainability of the UK's
public finances and on the effect of economic developments and
fiscal policy on the UK's medium-term outlook. João has a PhD in
Economics from Birkbeck, University of London and is a member of
the ScotStat Board for Official Statistics.
Dr Edward Thomas Jones is a Senior Lecturer in Economics at
Bangor University's Business School, with professional experience
of working in the private and public sector at a senior level.
His research, which mostly has a policy focus, is primarily in
the area of economics and innovation in public and private
finance. Since joining Bangor University, Dr Jones has
contributed to several projects concerning devolved taxation in
Wales, and between 2017 and 2019 he led the independent scrutiny
and assurance of devolved tax forecasts for Wales.
Dr Rhys ap Gwilym is a Senior Lecturer in Economics at Bangor
University's Business School. Rhys has previously carried out
research in relation to the Visitor Levy in Wales and the
potential for a Land Value Tax. Through leading on these projects
and disseminating the findings, Rhys has developed an expertise
in devolved taxation in Wales. Rhys' interest in Welsh taxes is
aligned with and informed by his research interests in regional
economic performance and in the Welsh economy in particular.
Ciara Crummey is a Knowledge Exchange Associate at the Fraser of
Allander Institute at the University of Strathclyde. Ciara has
recently completed a secondment at the Scottish Fiscal Commission
(SFC), where she was responsible for forecasting macroeconomic
conditions and for contributing to the writing of Scotland's
Economic and Fiscal Forecasts, the SFC's flagship publication.
The wealth of experience and knowledge that João, Edward, Rhys
and Ciara bring to this research is evident and it is my hope
that their research will inform future discussions on income tax
devolution in Wales.
