Since income tax was partially devolved to Wales in 2014, giving the Welsh government powers to control the 10% of income tax, land transaction tax and landfill tax, local council tax and new visitor levies. This mean tax policies in the party manifestos are under much greater scrutiny.

With exactly five weeks to go before the Welsh parliamentary election on Thursday 7 May, changes to the devolved rates of income tax have emerged in the Reform and Conservative manifestos, while Plaid Cymru rules out any tax changes, Labour proposes a land tax, while the Greens have not yet released their manifesto but have said they want rent freezes and privatisation of Welsh Water.