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Tax Collection and Management (Wales) Act 2016

A Welsh Government Bill, introduced by Jane Hutt AM, Minister for Finance and Government Business. The Business Committee remitted the Bill to the Finance Committee.

 

About the Bill

 

The purpose of this Bill was to put in place the legal framework necessary for the future collection and management of devolved taxes in Wales. In particular, the Bill provided for:

  • the establishment of the Welsh Revenue Authority (WRA) whose main function will be the collection and management of devolved taxes;
  • the conferral of appropriate powers and duties on WRA (and corresponding duties and rights on taxpayers and others) in relation to the submission of tax returns and the carrying out of enquiries and assessments so as to enable WRA to identify and collect the appropriate amount of devolved tax due from taxpayers;
  • comprehensive civil investigation and enforcement powers, including powers allowing WRA to require information and documents and to access and inspect premises and other property;
  • duties on taxpayers to pay penalties and interest in certain circumstances;
  • rights for taxpayers to request internal reviews of certain WRA decisions and to appeal to the First Tier Tribunal against such decisions; and
  • the conferral of criminal enforcement powers on WRA.

 

Current Stage

 

The Tax Collection and Management (Wales) Act 2016 became law in Wales on 25 April 2016.

 

Record of Passage in the National Assembly for Wales

 

The following table sets out the dates for each stage of the Bill’s passage through the National Assembly for Wales.

 

Stage

Documents

Bill introduced: 13 July 2015

Tax Collection and Management (Wales) Bill, as introduced

 

Explanatory Memorandum

 

Presiding Officer’s Statement on Legislative Competence: 13 July 2015

 

Business Committee’s Report on the timetable for consideration of the Bill: July 2015

 

Written Statement by the Minister for Finance and Government Business – Tax Collection and Management (Wales) Bill: 13 July 2015

 

Plenary statement: Introduction of the Tax Collection and Management (Wales) Bill: 14 July 2015

 

Legislative glossary (Welsh language version only)

 

Statement of policy intent

 

The Welsh Government published the below impact assessments in relation to the Bill (external links):

 

Research Service Bill Summary (PDF, 887KB)

 

Stage 1: Committee considerations of general principles

The Finance Committee issued a call for evidence, which closed on 8 September 2015.

 

Committee dates

The Finance Committee considered the Bill on the following dates:

 

Date and Agenda

Purpose of meeting

Transcript

Senedd.TV

17 September 2015

Minister for Finance and Government Business (Member in charge of the Bill)

17 September, Transcript

View meeting of 17 September 2015

23 September 2015

Stakeholder event

Notes from event (PDF, 111KB)

Private item

1 October 2015

Oral evidence session

1 October, Transcript

View meeting of 1 October 2015

7 October 2015

Oral evidence session

7 October, Transcript

View meeting of 7 October 2015

15 October 2015

Oral evidence session

15 October, Transcript

View meeting of 15 October 2015

21 October 2015

Minister for Finance and Government Business (Member in charge of the Bill)

21 October, Transcript

View meeting of 21 October 2015

19 November 2015

Discussion of draft report

Private item

Private item

 

Additional information

 

Letter from the Minister for Finance and Government Business – 1 October 2015 (PDF, 159KB)

Letter from the Minister for Finance and Government Business – 4 November 2015 (PDF, 626KB)

 

Committee reports

 

Finance Committee Stage 1 Report – November 2015 (PDF, 1MB)

Constitutional and Legislative Affairs Committee Stage 1 Report – November 2015 (PDF, 303KB)

Response to Committee reports from the Minister for Finance and Government Business – 16 December 2015 (PDF, 634KB)

Stage 1: Debate in Plenary on general principles

A debate took place in Plenary on 8 December 2015. The motion to agree the general principles of the Bill was agreed.

Financial Resolution

A Financial Resolution was agreed in Plenary on 8 December 2015.

Stage 2: Committee consideration of amendments

Stage 2 began on 9 December 2015.

 

The dates for tabling amendments were:

  • 9 December 2015 – 11 December 2015
  • 4 January 2016 – 21 January 2016

 

Notices of Amendments

Notice of Amendments – 9 December 2015 (PDF, 74KB)

Welsh Government: Purpose and Effect table – 9 December 2015 (PDF, 120KB)

Notice of Amendments – 4 January 2016 (PDF, 68KB)

Notice of Amendments – 13 January 2016 (PDF, 126KB)

Notice of Amendments – 14 January 2016 (PDF, 61KB)

Notice of Amendments – 18 January 2016 (PDF, 80KB)

Welsh Government: Purpose and Effect table – 18 January 2016 (PDF, 253KB)

Notice of Amendments – 21 January 2016 (PDF, 61KB)

Consideration of Amendments

 

Amendments tabled during Stage 2 were considered at the Finance Committee’s meeting of 28 January 2016.

 

Marshalled List of Amendments – 28 January 2016 (PDF, 153KB)

Groupings of Amendments – 28 January 2016 (PDF, 70KB)

 

Bill as amended

 

Tax Collection and Management (Wales) Bill, as amended at Stage 2 (PDF, 494KB) (Amendments to the Bill since the previous version are indicated by sidelining in the right margin).

Explanatory Memorandum, as amended at Stage 2 (PDF, 1MB)

 

Research Service Summary of changes made to the Bill during Stage 2 (PDF, 168KB)

 

Printing changes made to the Bill during Stage 2 (PDF, 47KB)

Stage 3: Plenary consideration of amendments

Stage 3 began on 29 January 2016.

 

Notices of Amendments

Notice of Amendments – 17 February 2016 (PDF, 60KB)

Welsh Government: Purpose and Effect table – 17 February 2016 (PDF, 70KB)

Notice of Amendments – 18 February 2016 (PDF, 68KB)

Notice of Amendments – 22 February 2016 (PDF, 78KB)

Notice of Amendments – 23 February 2016 (PDF, 146KB)

Consideration of Amendments

 

Amendments tabled during Stage 3 were considered in Plenary on 1 March 2016.

 

Marshalled List of Amendments – 1 March 2016 (PDF, 206KB)

Groupings of Amendments – 1 March 2016 (PDF, 71KB)

 

Bill as amended

 

Tax Collection and Management (Wales) Bill, as amended at Stage 3 (PDF, 494KB) (Amendments to the Bill since the previous version are indicated by sidelining in the right margin).

 

Printing changes made to the Bill during Stage 3 (PDF, 54KB)

Stage 4: Passing of the Bill in Plenary

The Bill was agreed by the Assembly in accordance with Standing Order 12.36 on 8 March 2016.

 

Tax Collection and Management (Wales) Bill, as passed (PDF, 485KB)

Post-stage 4

The Attorney General (PDF, 159KB), the Counsel General (PDF, 173KB) and the Secretary of State for Wales (PDF, 158KB) wrote to the Chief Executive and Clerk of the Assembly to advise that they would not be referring the Bill to the Supreme Court under Sections 112 or 114 of the Government of Wales Act 2006.

Date of Royal Assent

Royal Assent (PDF, 168KB), was given on 25 April 2016.

 

Contact information

Clerk: Leanne Hatcher

Phone: 0300 200 6343

 

Postal address:

National Assembly for Wales

Cardiff Bay

Cardiff CF99 1NA

 

Email: SeneddFinance@Assembly.Wales

 

Business type: Bill

Reason considered: Assembly Business;

Status: Complete

First published: 13/07/2015

Documents

Consultations

 

 

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