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Agenda and minutes

Venue: Committee Room 3 - Senedd. View directions

Contact: Bethan Davies 

Senedd.TV: View the webcast

Items
Note No. Item

Transcript

(09.15)

2.

Introductions, apologies, substitutions and declarations of interest

Minutes:

2.1 The Chair welcomed Members to the meeting.

(09.15)

3.

Papers to note

Supporting documents:

Minutes:

3.1 The papers were noted.

(9.15-11.00)

4.

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill: Evidence session 1

Mark Drakeford AM, Cabinet Secretary for Finance and Local Government

Andrew Hewitt, Policy Manager, Welsh Government

Gareth McMahon, Government Lawyer, Welsh Government

 

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, as introduced (PDF, 831KB)

Explanatory Memorandum (PDF, 1.2MB)

 

Supporting documents:

Minutes:

4.1 The Committee scrutinised the Cabinet Secretary for Finance and Local Government on the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill.

 

4.2 The Cabinet Secretary agreed to provide a note explaining how he believed that setting the penalty for failure to make a tax return within 12 months of the filing date at 95% of the tax due was proportionate in terms of the European Convention on Human Rights and Fundamental Freedoms.

(11.00)

5.

Motion under Standing Order 17.42 to resolve to exclude the public from the remainder of the meeting

Minutes:

5.1 The motion was agreed.

(11.00-11.10)

6.

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill: Consideration of evidence

Minutes:

6.1 The Committee considered the evidence received.

(11.10-11.25)

7.

Update on budget procedures in light of devolved taxes

Paper 1 - Update on budget procedures in light of devolved taxes

Supporting documents:

Minutes:

7.1 The Committee noted the paper.

(11.25-11.30)

8.

Letter from the Business Committee on the Landfill Disposal Tax Bill

Paper 2 - Letter from the Business Committee on the Landfill Disposal Tax Bill – 14 September 2016

Supporting documents:

Minutes:

8.1 The Committee noted the correspondence and agreed to write to the Business Committee.

(11.30-12.30)

9.

Introduction to the Public Audit (Wales) Act 2013

Steve O’Donoghue, Director of Finance and Human Resources, Wales Audit Office

Kevin Thomas, Director of Corporate Services, Wales Audit Office

Minutes:

9.1 The Wales Audit Office provided Members with an introduction to the Public Audit (Wales) Act 2013.

 

 

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