By Mark Jones, director of Carmarthen-based Clay Shaw Butler chartered accountants and business consultants. The Money Matters column appears in the Pembrokeshire Herald, the Carmarthenshire Herald and the Llanelli Herald newspapers.

The Chancellor of the Exchequer Philip Hammond presented his second Autumn Budget this week.

In his speech, he stated that ‘austerity is coming to an end – but discipline will remain’.

He also promised a ‘double deal dividend’ if the Brexit negotiations are successful but stated that there may be a full-scale Spring Budget in 2019 if not.

At Clay Shaw Butler, we have produced a summary on the tax measures which may affect you, your family and your business.

Our summary concentrates on the tax measures which include:

• increases to the personal allowance and basic rate band
• extending off-payroll working to medium/large organisations in the private sector
• a temporary increase to the Annual Investment Allowance
• freezing the VAT registration threshold for a further two years
• changes to Entrepreneurs’ Relief and private residence relief
• measures to tackle the plastic problem.

Previously announced measures include:

• increases in car benefits
• plans for Making Tax Digital for Business
• extending the charge to gains on non-UK residents of non-residential UK property.

Some Budget proposals may be subject to amendment in the 2019 Spring Statement and subsequent Finance Act.

You should contact the team at Clay Shaw Butler before taking any action as a result of the contents of this summary.

Here are some points on personal tax changes.

The personal allowance is currently £11,850. The personal allowance for 2019/20 will be £12,500.

There is a reduction in the personal allowance for those with ‘adjusted net income’ over £100,000 and the threshold has remained at this figure since its introduction for the 2010/11 tax year.

The reduction is £1 for every £2 of income above £100,000. So, for 2018/19, there is no personal allowance where adjusted net income exceeds £123,700. For 2019/20 there will be no personal allowance available where adjusted net income exceeds £125,000.

The marriage allowance permits certain couples, where neither pays tax at more than the basic rate, to transfer 10% of their personal allowance to their spouse or civil partner.

The marriage allowance reduces the recipient’s tax bill by up to £238 a year in 2018/19.

The marriage allowance was first introduced for 2015/16 and there are many couples who are entitled to claim but have not yet done so. It is possible to claim for all years back to 2015/16 where the entitlement conditions are met.

A recent change to the law allows backdated claims to be made by personal representatives of a deceased transferor spouse or civil partner.

The basic rate of tax is currently 20%. The band of income taxable at this rate is £34,500 so that the threshold at which the 40% band applies is £46,350 for those who are entitled to the full personal allowance. Additional rate taxpayers pay tax at 45% on their income in excess of £150,000.

Tax bands and rates 2019/20 – 

The government has announced that for 2019/20 the basic rate band will be increased to £37,500 so that the threshold at which the 40% band applies is £50,000 for those who are entitled to the full personal allowance. The additional rate of tax of 45% remains payable on taxable income above £150,000.

From April, 2019, the Welsh Government has the right to vary the rates of income tax payable by Welsh taxpayers.

The UK government will reduce each of the three rates of income tax paid by Welsh taxpayers by 10 pence.

The Welsh Government has provisionally set the Welsh rate of income tax at 10 pence which will be added to the reduced UK rates.

This means the rates of income tax paid by Welsh taxpayers will continue to be the same as those paid by English and Northern Irish taxpayers.

The Welsh Government will need to confirm this proposal prior to their final Budget.

You can find out more about money matters on the Clay Shaw Butler website (under our news for business section) – http://www.clayshawbutler.com/news/latest-news-for-business

We have a strong and experienced team with great local knowledge all geared-up to helping you get the very best from your finances – whether that is as an individual or as a business.

We stay ahead of the game by putting great store by continual professional development for our staff.

With Investors In People status at Clay Shaw Butler, we care passionately about making sure our staff have all the tools they need to serve you, our customers.

Weblink – http://www.clayshawbutler.com

The team at Clay Shaw Butler can be contacted on 01267 228500.

The team at Clay Shaw Butler are on Twitter. Look for @clayshawbutler.

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Periods of free parking in council-run short stay car parks are being introduced across Carmarthenshire as part of a new pilot initiative.

From Monday, October 29, visitors to the county’s main towns will be able to park for free if they arrive and stay within certain hours.

The initiative has been launched by Carmarthenshire County Council to support town centre traders.

Visitors will still need to obtain a ticket and display it as normal, however the ticket will be issued with no charge at the following locations and times during the pilot:

• Ammanford – Monday to Friday, 3.15pm – 6pm
• Carmarthen – Tuesdays and Thursdays, 3.30pm – 6pm
• Llanelli – Mondays and Tuesdays, 10am-4pm
• Llandeilo, Llandovery, Newcastle Emlyn and St Clears – Monday to Wednesday, 10am – 2pm

The pilot is in addition to the five free parking days the council offers town centres every year, which makes over 15,000 free spaces available to complement pre-planned events.

So far this year, the council has provided free parking on a number of days, including in all its car parks along the Tour of Britain route in September; for the Carmarthen Gwyl Canol Y Dre in July; a fair trade awareness day in Newcastle Emlyn in March; and a Food and Drink Festival in Llanelli last weekend.

The council has also support the Llanelli Business Improvement District team, Ymlaen Llanelli, on a ‘Park for a Pound’ scheme at the town’s multi-storey car park on Saturdays until the New Year.

Stephen Pilliner, Head of Highways and Transport, said: “This pilot initiative has been brought in as a way of supporting traders during the days and times they have told us are their quieter periods.” 

Terms and conditions of the pilot:

• Free parking will only apply between the hours specified for each town
• Free parking will only apply to those using the short stay parking bays.
• Visitors will still need to obtain and display a ticket, but the ticket will be issued at no charge during the specified periods
• Long stay parking will operate as normal during the free periods. Parking during all periods outside the specified days and times will need to be paid for.

 Related Links

• Car parks
• Free parking in town centres

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A council customer service hub is set to open its doors in Ammanford in December.

Ammanford Hwb will be located on Quay Street.

The Hwb will bring additional new services to the town centre.

It will offer face to face advice on a range of council issues, as well as being a place people can make payments, get job and training support, access digital facilities, volunteering needs and more.

It is modelled on the successful Hwb in Llanelli which is widely used by the public.

Cllr David Jenkins, executive board member for resources, said: “Renovation work is progressing well and I’m pleased to say that the Hwb looks set to be open at the start of December.

“The Hwb in Llanelli has proved popular and I anticipate that it will have a similar effect in Ammanford, by bringing in additional new services into the town centre and increasing footfall which will lead to a boost in trade.”

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Consultation for two new schools in Kidwelly has started.

People are being asked their views over the next four weeks on the proposed builds for Ysgol Gymraeg Gwenllian and Ysgol y Castell.

The current school buildings do not meet Welsh Government standards in terms of the facilities they offer in both teaching and resources.

The proposed high specification, modern buildings for the schools would accommodate the demand for education in the area as well as providing both staff and pupils with an environment and facilities suitable for teaching and learning in the 21^stCentury.

A formal planning application is expected to be submitted following the consultation period which starts from October 31 until November 28. Feedback from the consultation will form part of the planning process.

The major investment would be part of Carmarthenshire County Council’s Modernising Education Programme (MEP), jointly funded by the council and the Welsh Government.

The council’s executive board member for education and children’s services, Cllr Glynog Davies said: “These new school buildings would provide facilities suitable for education in the 21^st Century”  

For all drawings, reports and supporting documents take part in the online consultation.

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A retired civil servant from Llwynhendy has been award the British Empire Medal.

William Henry Gerwyn Jenkins was recognised in the Queen’s Birthday Honours for services to the Samaritans in Swansea.

The 77-year-old has been involved with the Samaritans for more than 40 years and has devoted his free time to listening and providing support to people who have found themselves in difficult and desperate situations.

He has held many positions during his time at the Swansea Branch, from committee member to deputy director. He has dedicated more than 15,000 hours of his free time to promoting the Samaritans at events such as Eisteddfods and The Royal Welsh Show.

His tireless drive and enthusiasm, sound advice and guidance have been invaluable to the organisation.

The pensioner said: “I was thrilled to get the award, I never expected it and it took me by surprise to get the letter through the post.

Mr Jenkins supported prisoners in Swansea Prison as part of Samaritans’ Prison Listener Scheme for 22 years. He said: “So many young people don’t have a chance in life. They were shunted from one children’s home and foster home to another, and were totally unsettled.”

Despite recent health problems he has continued to volunteer for his normal weekly shift which involves a two-hour round trip from his home.  He has also been actively in his local church, MIND, outreach programmes in schools and the Salvation Army.

HM Lord Lieutenant of Dyfed Miss Sara Edwards presented the award at a ceremony in Parc Myrddin, Carmarthen.

She said: “The dedication, determination, passion are not strong enough words to describe Mr Jenkins – he gives so much of his time to help others.”

The British Empire Medal is given for meritorious service worthy of recognition by the Crown.

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It’s a big weekend for Côr Llanpumsaint a’r Cylch, the Llanpumsaint district choir, in Carmarthen.

They are staging a special concert at Tabernacl Chapel, Carmarthen, starting at 7.30pm on Saturday, November 3.

The concert will feature soloists Joy Cornock Thomas, Rhodri Prys Jones, Manon Dafydd Jones and Elin Fflur Jones.

The conductor will be Gwyn Nicholas, with Jeffrey Howard accompanying on the organ.

Tickets are £10 and are available from choir members or at the door.

The soloists are well known on the Welsh concert circuit.

Joy Cornock Thomas is originally from Pembrokeshire, but now lives in Talley near Llandeilo with her husband and baby daughter.

She graduated from the Royal Welsh College of Music and Drama and has since pursued a successful career in singing and also harp playing.

This year, she was successful in the Soprano Solo at the National Eisteddfod in Cardiff. This will be her first appearance with Côr Llanpumsaint a’r Cylch.

Rhodri Prys Jones graduated from The University of Wales Trinity St David.

He then joined a post graduate course in Vocal Studies at the Guildhall School of Music. He obtained an MA in Vocal Studies. He returned to the Royal Welsh College of Music and Drama in Cardiff to pursue an Opera Course and he successfully graduated this summer.

Rhodri has been a very successful in Eisteddfodau at local and national level and is in high demand throughout the country in concerts, oratorios and television appearances.

He has started his professional career with the Welsh National Opera, appearing as Fyodor / Ivanov in The War and Peace by Prokofiev and also as Ramiro in Rossini’s  Opera Le Centerentola.

Manon Dafydd Jones lives with her parents on a farm in Cynwyl Elfed.

She is in her final year at Ysgol Gyfun Bro Myrddin and is a very accomplished violinist.

She is a member of the Welsh Youth Orchestra of Wales.

Elin Fflur Jones is from St.Clears and is also a pupil at Ysgol Gyfun Bro Myrddin.

Elin has been singing from a very young age and has been very successful in Eisteddfodau at National and Local level.

A member of Penybont YFC, she was very successful at the County Eisteddfod which was held at Carmarthen.

Jeffrey Howard, the accompanist and organist for the evening is originally from Cardiff. He graduated from Cardiff University and the Royal College of Music.

A very able accompanist and organist, Jeff is in great demand throughout the country and has worked with many international artists. Until 2017, he was a repetiteur / vocal coach at the Royal Welsh College of Music and Drama.

He has recently taken up the post as Director of Music at the St Johns College in Cardiff. He has received many awards, including the Joseph Parry Award for his services to music.

In Llanelli, on November 10, there will be an evening showcasing a whole host of young talented musicians from across South Wales. 

This year is the fifth anniversary of the LARS musical organisation which is based in Llanelli. 

LARS stands for Loud Applause Rising Stars.

Over the last five years, LARS has helped mentor and nurture talented young singers and instrumentalists from across South Wales, providing them with opportunities to take the stage, along with cash bursaries.

Currently LARS has 14 members aged between 15 to 23. They perform everything from blues and jazz, musical theatre, popular and traditional music to classical and opera.

To mark the fifth anniversary, Loud Applause Productions will be hosting a big Gala Concert titled ‘A Night with the Stars’ at Llanelli’s Ffwrnes Theatre.

The nine LARS Singers performing will be Lauren Fisher, Daisy Owens, Sydney Richards, Jack Owens, Neve Summers, Osian Clarke, Callum Howells, Nia Rees and Stephen Davies.

Sharing the stage with LARS will be the famous Richard Williams Singers from Tonyrefail, under the baton of Margaret May, the daughter of the founder conductor.

Also appearing will be Côr Y Cwm, the award-winning youth choir from the Rhondda.

The highly-popular Callum Howells and Friends from the Royal Welsh College of Music and Drama in Cardiff will also be featured.

Also on stage will be the young choir of Ysgol Gymraeg Ffwrnes in Llanelli, prize winning trombonist Rhodri Thomas, from Llanelli, and the accomplished compere, TV broadcaster Garry Owen.   Accompanists supporting the LARS singers will be Andrew Pike and Ryan Wood.

Tickets are going fast and are available from the theatre box office.

Later in November, Llanelli District Music and Drama Club have a special evening at the Lliedi Suite, Selwyn Samuel Centre on Friday, November 30 (7.30pm).

They will be presenting A Fine Romance, with Tony Jacobs and Catherine Sykes and Jim Barry at the piano.

The evening will feature music and songs by George Gershwin, Cole Porter and Irving Berlin.

Tickets are £10 (students £5) and are available from Barrie Lewis, Market Precinct, Llanelli, phone 01554-772594 or at the door.

In other news, there’s a concert with a difference coming up in the Gwendraeth Valley.

It will manage to combine the launch of a book about a modern-day Welsh hero with a musical evening showcasing some of our finest singers.

A new book, called ‘The Stories of Grav’ and compiled and edited by the celebrated tenor Rhys Meirion, is being launched on Friday, November 9, in Pontyberem Hall.

After the book launch, Rhys Meirion will be the star player in a concert at Pontyberem Hall, starting at 7pm.

The concert will also feature Elin Fflur, Aled Wyn Davies and Theatr Ieuenctid Menter Cwm Gwendraeth Elli.

The Pontyberem concert is being sponsored by Castell Howell, the Carmarthen and Cross Hands-based food business.

Tickets for the concert are £15 and £5 for children.

Ticket outlets include:

Neuadd Pontyberem 01269871075

Menter Cwm Gwendraeth Elli 01269871600

Swyddfa Llyfrau Llafar Cymru 01267238225

Siop y Pentan Caerfyrddin 01267235044

Meanwhile, Crwbin Silver Band are getting ready for Christmas.

Their Christmas Concert will be at Pontyberem Hall on Friday, December 14 (7pm).

The concert will also feature Ysgol Maes y Gwendraeth choir and wind band.

Tickets are £8 (children £5) and will be available at the door or from band members.

Côr Meibion Llanelli Male Voice Choir members are also looking forward to Christmas.

‘Christmas With The Choir’ will be held at 7pm on Saturday, December 1, at Ffwrnes Theatre, Llanelli.

The choir’s special guests will be Burry Port Town Band and the St John Lloyd School Choir.

The West End at Christmas

Also in December, The West End At Christmas returns to The Lyric theatre with their brand new concert for 2018!

Stars from the West End present a magical evening of entertainment featuring hits from the musicals and the best of Christmas songs.

The talented cast have starred in many West End productions and national tours including Les Miserables, We Will Rock You, South Pacific, Singing in the Rain, Starlight Express, Phantom Of The Opera, Wicked, Godspell, Joseph and Cats . . . to name but a few!

The West End At Christmas will at The Lyric on December 18.

The Kidwelly Festival Ladies Choir will be performing at a Grand Christmas Concert and Vintage Fashion Show at Carmarthen Museum, Abergwili, on December 15 (6pm). Tickets are £10 adults and £5 children. It promises to be a fun night.

Finally, in case you missed the news about Russell Watson last week . . . 

There was disappointment for fans of Russell Watson, who was scheduled to bring his new show called Canzoni d’Amore at the Lyric on October 19.

Russell suffered a throat infection and was forced to postpone his Carmarthen appearance under doctor’s orders.

The concert has now been re-scheduled to Tuesday November 27 at the Lyric.

Robert Lloyd works as a media consultant – www.rlloydpr.co.uk

If you have any news about the choral scene in Llanelli, the please contact him on 07777 683637 or email rlloydpr@btinternet.co

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