Meetings
Tax Collection and Management (Wales) Act 2016
This page gives details of any meetings held which will, or did, discuss the matter, and includes links to the relevant Papers, Agendas and Minutes.
Note: Meeting Agenda can change at short notice. Particularly where future meeting dates are indicated more than a week in advance. Please check before planning to attend a Committee Meeting that the item you are interested in has not been moved.
Meeting: 11/07/2018 - Finance Committee - Fifth Senedd (Item 8)
- Webcast for 11/07/2018 - Finance Committee - Fifth Senedd
- Transcript for 11/07/2018 - Finance Committee - Fifth Senedd
8 Consideration of Tax Statutory Instruments
Paper
6 - The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority
Financial Investigators) (Amendment) Order 2018 - Summary Legal Briefing
Paper
7 - The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision)
Regulations 2018 - Summary Legal Briefing
The Tax Collection and Management
(Wales) Act 2016 (Supplemental Provision) Regulations 2018
Supporting documents:
- Restricted enclosure 3 , View reasons restricted (8/1)
- Restricted enclosure 4 , View reasons restricted (8/2)
Minutes:
8.1
The Committee noted the statutory instruments.
Meeting: 21/03/2018 - Finance Committee - Fifth Senedd (Item 9)
- Webcast for 21/03/2018 - Finance Committee - Fifth Senedd
- Transcript for 21/03/2018 - Finance Committee - Fifth Senedd
9 Tax Collection and Management (Wales) Act 2016: Tax Statutory Instruments
Paper
7 – The Tax Collection and Management (Landfill Disposals Tax Records) (Wales)
Regulations 2018
The
Tax Collection and Management (Landfill Disposals Tax Records) (Wales)
Regulations 2018
Paper
8 - The Tax Collection and Management (Wales) Act 2016 (Consequential and
Supplemental Provisions) Regulations 2018
Supporting documents:
- Restricted enclosure 8 , View reasons restricted (9/1)
- Restricted enclosure 9 , View reasons restricted (9/2)
Minutes:
9.1
The Committee considered the statutory instruments and agreed to report.
Meeting: 07/03/2018 - Finance Committee - Fifth Senedd (Item 8)
- Webcast for 07/03/2018 - Finance Committee - Fifth Senedd
- Transcript for 07/03/2018 - Finance Committee - Fifth Senedd
8 Tax Collection and Management (Wales) Act 2016: Tax Statutory Instruments
Paper
8 - The Welsh Revenue Authority (Powers to Investigate Criminal Offences)
Regulations 2018
The
Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations
2018
Paper
9 - The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority
Financial Investigators) Order 2018
Paper
10 - The Regulation of Investigatory Powers (Directed Surveillance and Covert
Human Intelligence Sources) (Amendment) (Wales) Order 2018
Supporting documents:
- Restricted enclosure 13 , View reasons restricted (8/1)
- Restricted enclosure 14 , View reasons restricted (8/2)
- Restricted enclosure 15 , View reasons restricted (8/3)
Minutes:
8.1
The Committee considered the statutory instruments and agreed to report.
Meeting: 14/02/2018 - Finance Committee - Fifth Senedd (Item 7)
- Webcast for 14/02/2018 - Finance Committee - Fifth Senedd
- Transcript for 14/02/2018 - Finance Committee - Fifth Senedd
7 Tax Collection and Management (Wales) Act 2016: Tax Statutory Instrument
Paper
3 - The Tax Collection and Management (Reimbursement Arrangements) (Wales)
Regulations 2018
The
Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations
2018
Supporting documents:
- Restricted enclosure 19 , View reasons restricted (7/1)
Minutes:
7.1
The Committee considered the Tax Collection and Management (Reimbursement
Arrangements) (Wales) Regulations 2018 and agreed to report.
Meeting: 15/11/2017 - Finance Committee - Fifth Senedd (Item 8)
8 Tax Collection and Management (Wales) Act 2016: Statutory Instruments
Paper
10 - The Tax Collection and Management (Permitted Disclosures) (Wales)
Regulations 2017
Paper
11 - The Tax Collection and Management (Administration) (Wales) Regulations
2017
The Tax Collection and Management (Permitted Disclosures)
(Wales) Regulations 2017
The Tax Collection and Management (Administration) (Wales)
Regulations 2017
Supporting documents:
- Restricted enclosure 23 , View reasons restricted (8/1)
- Restricted enclosure 24 , View reasons restricted (8/2)
Minutes:
8.1
The Committee considered the following statutory instruments and agreed to
report:
·
the
Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017;
and
·
The
Tax Collection and Management (Administration) (Wales) Regulations 2017.
Meeting: 09/11/2017 - Finance Committee - Fifth Senedd (Item 8.)
8. Tax Collection and Management (Wales) Act 2016: Statutory Instruments
Paper
10 - The Tax Collection and Management (Permitted Disclosures) (Wales)
Regulations 2017
Paper
11 - The Tax Collection and Management (Administration) (Wales) Regulations
2017
The
Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017
The
Tax Collection and Management (Administration) (Wales) Regulations 2017
Supporting documents:
- Restricted enclosure 28 , View reasons restricted (8./1)
- Restricted enclosure 29 , View reasons restricted (8./2)
Meeting: 08/03/2016 - Plenary - Fourth Assembly (Item 5.)
Stage 4 of the Tax Collection and Management (Wales) Bill
NDM5997
Jane Hutt (Vale
of Glamorgan)
To propose that
the National Assembly for Wales in accordance with Standing Order 26.47:
Approves the
Tax Collection and Management (Wales) Bill.
Supporting
Documents
Tax
Collection and Management (Wales) Bill
Explanatory
Memorandum
Decision:
The item started
at 14.50
NDM5997 Jane Hutt (Vale of
Glamorgan)
To propose that the
National Assembly for Wales in accordance with Standing Order 26.47:
Approves the Tax
Collection and Management (Wales) Bill.
The motion was agreed in accordance with
Standing Order 12.36.
Meeting: 01/03/2016 - Plenary - Fourth Assembly (Item 9.)
Stage 3 of the Tax Collection and Management (Wales) Bill
The amendments will be disposed of in the order
that the sections and schedules to which they relate were set out in the motion
under Standing Order 26.36 agreed by the Assembly on 23 February 2016.
The amendments
have been grouped for the purposes of debate and the groupings will be debated
as follows:
1. Welsh
Revenue Authority*
30
- 36, 37 - 38, 39 - 82, 83, 84 - 85, 86 - 87, 88 - 89, 90 - 92, 93 - 95, 96 -
99, 100 - 109, 110 - 115, 116 - 170, 171 - 174, 175 - 177, 178 - 186, 187 -
202, 206 - 297, 203 - 205, 300 - 403, 298 - 299, 404 - 485, 489 - 535, 486 -
488, 536 - 548, 549 - 561, 24 - 29, 23
(*this
group contains amendments 23 - 561. However, they appear in the order of
consideration)
2. WRA Board
appointments
7,
8, 9, 10, 11, 12, 1, 13, 14
3.
Procedures
15,
16
4.
Independence of WRA
17,
18
5. WRA
delegated functions
4,
5
6. Charter
of standards and values
19,
2, 20, 21, 22, 3
7. Standing
Orders of the National Assembly for Wales
6
Supporting
Documents
Tax
Collection and Management (Wales) Bill
Explanatory
Memorandum
Marshalled
List of Amendments
Grouping
of Amendments
Decision:
The item started
at 15.35
The amendments were disposed of in the
order that the sections and schedules to which they relate were set out in the
motion under Standing Order 26.36 agreed by the Assembly on 23 February 2016.
A vote was taken on
amendment 30:
|
For |
Abstain |
Against |
Total |
|
11 |
0 |
39 |
50 |
Amendment 30 was
not agreed.
As amendment 30 was not agreed, amendments 23-29 and 31-561 fell.
A vote was taken on
amendment 7:
|
For |
Abstain |
Against |
Total |
|
14 |
0 |
35 |
49 |
Amendment 7 was not
agreed.
A vote was taken on
amendment 8:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 8 was not
agreed.
A vote was taken on
amendment 9:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 9 was not
agreed.
A vote was taken on
amendment 10:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 10 was
not agreed.
A vote was taken on
amendment 11:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 11 was
not agreed.
A vote was taken on
amendment 12:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 12 was
not agreed.
A vote was taken on amendment 13:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 13 was
not agreed.
A vote was taken on
amendment 14:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 14 was
not agreed.
A vote was taken on
amendment 15:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 15 was
not agreed.
A vote was taken on
amendment 16:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 16 was
not agreed.
A vote was taken on
amendment 17:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 17 was
not agreed.
A vote was taken on
amendment 4:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 4 was not
agreed.
A vote was taken on
amendment 5:
|
For |
Abstain |
Against |
Total |
|
24 |
0 |
26 |
50 |
Amendment 5 was not
agreed.
A vote was taken on
amendment 18:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 18 was
not agreed.
A vote was taken on
amendment 19:
|
For |
Abstain |
Against |
Total |
|
25 |
0 |
26 |
51 |
As required by
Standing Order 6.20 the Deputy Presiding Officer exercised his casting vote by voting
against the amendment. Therefore, the amendment was not agreed.
Amendment 2 was
agreed, in accordance with Standing Order 12.36
A vote was taken on
amendment 20:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 20 was
not agreed.
Amendment 21 was withdrawn
A vote was taken on
amendment 22:
|
For |
Abstain |
Against |
Total |
|
25 |
0 |
26 |
51 |
As required by
Standing Order 6.20 the Deputy Presiding Officer exercised his casting vote by
voting against the amendment. Therefore, the amendment was not agreed.
A vote was taken on
amendment 3:
|
For |
Abstain |
Against |
Total |
|
38 |
0 |
12 |
50 |
Amendment 3 was
agreed.
A vote was taken on
amendment 6:
|
For |
Abstain |
Against |
Total |
|
15 |
0 |
35 |
50 |
Amendment 6 was not
agreed.
All sections and
schedules of the Bill were deemed agreed, concluding Stage 3 proceedings.
Meeting: 23/02/2016 - Plenary - Fourth Assembly (Item 6.)
Motion to vary the order of Amendments for Stage 3 of the Tax Collection and Management (Wales) Bill
NDM5969 Jane Hutt (Vale
of Glamorgan)
To propose that
the National Assembly for Wales in accordance with Standing Order 26.36:
Agrees to
dispose of sections and schedules to the Tax Collection and Management (Wales)
Bill at Stage 3 in the following order:
a.
Sections 2-36
b.
Sections 38-81
c.
Section 37
d.
Sections 83-116
e.
Section 82
f.
Sections 118-156
g.
Section 117
h.
Sections 157-170
i.
Sections 172-184
j.
Section 171
k.
Sections 185-195
l.
Section 1
m.
Long Title
Decision:
The item started
at 15.17
NDM5969 Jane Hutt (Vale of
Glamorgan)
To propose that the
National Assembly for Wales in accordance with Standing Order 26.36:
Agrees to dispose of
sections and schedules to the Tax Collection and Management (Wales) Bill at
Stage 3 in the following order:
a.
Sections 2-36
b.
Sections 38-81
c.
Section 37
d.
Sections 83-116
e.
Section 82
f.
Sections 118-156
g.
Section 117
h.
Sections 157-170
i.
Sections 172-184
j.
Section 171
k.
Sections 185-195
l.
Section 1
m.
Long Title
The motion was agreed in accordance with
Standing Order 12.36.
Meeting: 28/01/2016 - Finance Committee - Fourth Assembly (Item 4)
4 Tax Collection and Management (Wales) Bill: Stage 2 scrutiny
In
accordance with Standing Order 26.21 the Committee will dispose of amendments
to the Bill in the following order:
Sections: 2 – 34, 36 – 79, 35, 81 – 114, 80, 116 – 154, 115,
155 – 161, 162 – 168, 170 – 182, 169, 183 – 185, 186 – 193; Schedule; Section
1; Long Title.
In attendance:
Jane
Hutt AM – Minister for Finance and Government Business
Sean
Bradley – Senior Lawyer, Welsh Government
Richard
Clarke – Tax Administration Project Manager, Welsh Government
Supporting documents:
Paper
8 – Marshalled List of Amendments
Paper
9 – Groupings of Amendments
Paper
10 – Purpose and Effect of Amendments tabled by Welsh Government – 18 January
2016
Tax
Collection and Management (Wales) Bill, as introduced (PDF, 488KB)
Explanatory
Memorandum (PDF, 1MB)
Supporting documents:
- FIN(4)-03-16 P8 Marshalled List of Amendments, item 4
PDF 349 KB
- FIN(4)-03-16 P9 Groupings of Amendments, item 4
PDF 269 KB
- FIN(4)-03-16 P10 Purpose and Effect of Amendments tabled by Welsh Government – 18 January 2016, item 4
PDF 1 MB
Minutes:
4.1
In accordance with Standing Order 26.21, the Committee disposed of the
following amendments to the Bill:
Amendment 91(Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Alun Ffred Jones |
|
|
|
Jocelyn Davies |
|
|
Amendment
91 was not agreed. |
||
As
amendment 91 was not agreed, amendments 92, 93, 94, 95 and 96 (Nick
Ramsay) fell.
Amendment 24 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Alun Ffred Jones |
|
|
|
Jocelyn Davies |
|
|
Amendment
24 was not agreed. |
||
Amendment 75 (Jane Hutt) was agreed in accordance
with Standing Order 17.34(i).
Amendment 25 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Alun Ffred Jones |
|
|
|
Jocelyn Davies |
|
|
Amendment
25 was not agreed. |
||
Amendment 26 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
Jocelyn Davies |
Mike Hedges |
|
|
Alun Ffred Jones |
Ann Jones |
|
|
As the
vote was tied, the Chair used her casting vote in the negative (in accordance
with SO 6.20(ii)).Therefore amendment 26 was not agreed. |
||
Amendment 76 (Jane Hutt)
|
In
Favour |
Against |
Abstain |
|
Christine Chapman |
Nick Ramsay |
|
|
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Jocelyn Davies |
|
|
|
Alun Ffred Jones |
|
|
|
Peter Black |
|
|
|
Amendment
76 was agreed. |
||
As
amendment 76 was agreed, amendment 27 (Nick Ramsay) fell.
As
amendment 25 was not agreed, amendment 28 (Nick Ramsay) fell.
Amendment 1 (Jane Hutt) was agreed in accordance
with Standing Order 17.34(i).
Amendment 29 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
Jocelyn Davies |
Mike Hedges |
|
|
Alun Ffred Jones |
Ann Jones |
|
|
As the
vote was tied, the Chair used her casting vote in the negative (in accordance
with SO 6.20(ii)).Therefore amendment 29 was not agreed. |
||
Amendment 77 (Jane Hutt)
|
In
Favour |
Against |
Abstain |
|
Christine Chapman |
Nick Ramsay |
|
|
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Jocelyn Davies |
|
|
|
Alun Ffred Jones |
|
|
|
Peter Black |
|
|
|
Amendment
77 was agreed. |
||
Amendment 30 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
|
|
Peter Black |
Julie Morgan |
|
|
Jocelyn Davies |
Mike Hedges |
|
|
Alun Ffred Jones |
Ann Jones |
|
|
As the
vote was tied, the Chair used her casting vote in the negative (in accordance
with SO 6.20(ii)).Therefore amendment 30 was not agreed. |
||
Amendment 78 (Jane Hutt) was agreed in accordance
with Standing Order 17.34(i).
Amendment 79 (Jane Hutt) was agreed in accordance
with Standing Order 17.34(i).
Amendment 31 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
Alun Ffred Jones |
|
Peter Black |
Julie Morgan |
|
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
|
Jocelyn Davies |
|
|
Amendment
31 was not agreed. |
||
Amendment 32 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
Alun Ffred Jones |
|
Peter Black |
Julie Morgan |
Jocelyn Davies |
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
Amendment
32 was not agreed. |
||
Amendment 80 (Jane Hutt) was agreed in accordance
with Standing Order 17.34(i).
Amendment 33 (Nick Ramsay)
|
In
Favour |
Against |
Abstain |
|
Nick Ramsay |
Christine Chapman |
Alun Ffred Jones |
|
Peter Black |
Julie Morgan |
Jocelyn Davies |
|
|
Mike Hedges |
|
|
|
Ann Jones |
|
|
Amendment
33 was not agreed. |
||
Meeting: 14/01/2016 - Finance Committee - Fourth Assembly (Item 9)
9 Tax Collection and Management (Wales) Bill: Order of Consideration
Paper
7 - Order of Consideration for Stage 2
Supporting documents:
- Restricted enclosure 44 , View reasons restricted (9/1)
Minutes:
9.1
The Committee agreed to follow the following order of consideration for Stage 2
Amendments to the Tax Collection and Management (Wales) Bill:
|
Sections |
|
2
- 34 |
|
36
- 79 |
|
35 |
|
81
– 114 |
|
80 |
|
116
- 154 |
|
115 |
|
155
- 161 |
|
162
- 168 |
|
170
- 182 |
|
169 |
|
183
- 185 |
|
186
– 193 |
|
1 |
|
Long
Title |
Meeting: 08/12/2015 - Plenary - Fourth Assembly (Item 9.)
Debate on the Financial Resolution of the Tax Collection and Management (Wales) Bill
NDM5902
Jane Hutt (Vale of Glamorgan)
To propose that
the National Assembly for Wales, for the purposes of any provisions resulting
from the Tax Collection and Management (Wales) Bill, agrees to any increase in expenditure
of a kind referred to in Standing Order 26.69, arising in consequence of the
Bill.
Decision:
The item started at 17.59
NDM5902 Jane Hutt (Vale of
Glamorgan)
To propose that the
National Assembly for Wales, for the purposes of any provisions resulting from
the Tax Collection and Management (Wales) Bill, agrees to any increase in
expenditure of a kind referred to in Standing Order 26.69, arising in
consequence of the Bill.
The motion was agreed in accordance with
Standing Order 12.36.
Meeting: 08/12/2015 - Plenary - Fourth Assembly (Item 8.)
Debate on the General Principles of the Tax Collection and Management (Wales) Bill
NDM5901
Jane Hutt (Vale of Glamorgan)
To propose that
the National Assembly for Wales in accordance with Standing Order 26.11:
Agrees to the
general principles of the Tax Collection and Management (Wales) Bill.
The Tax
Collection and Management (Wales) Bill and Explanatory Memorandum were laid
before the Assembly on 13 July 2015.
The report of
the Finance Committee on the Tax Collection and Management (Wales) Bill was
laid before the Assembly on 27 November 2015.
Supporting
Documents
Tax
Collection and Management (Wales) Bill
Explanatory
Memorandum
Report
of the Finance Committee
Report
of the Constitutional and Legislative Affairs Committee
Decision:
The item started at 17.15
NDM5901 Jane Hutt (Vale of
Glamorgan)
To propose that the
National Assembly for Wales in accordance with Standing Order 26.11:
Agrees to the general
principles of the Tax Collection and Management (Wales) Bill.
The motion was agreed in accordance with
Standing Order 12.36.
Meeting: 19/11/2015 - Finance Committee - Fourth Assembly (Item 4)
4 Tax Collection and Management (Wales) Bill: Consideration of draft report
Paper
3 – Letter to Chair of Finance Committee from Minister for Finance and
Government Business
Paper
4 – Draft report
Supporting documents:
- FIN(4)-26-15 P3 Letter from Minister for Finance and Government Business to Chair - 4 November 2015, item 4
PDF 827 KB
- FIN(4)-26-15 P4 Draft Report , View reasons restricted (4/2)
Minutes:
4.1
The Committee agreed the draft report with minor changes.
Meeting: 16/11/2015 - Constitutional and Legislative Affairs Committee - Fourth Assembly (Item 7.2)
Final Draft Report Tax Collection and Management (Wales) Bill
CLA(4)-28-15 – Paper 13- Final Report
Supporting documents:
- Restricted enclosure 56 , View reasons restricted (7.2/1)
Meeting: 05/11/2015 - Finance Committee - Fourth Assembly (Item 9)
9 Tax Collection and Management (Wales) Bill: Key issues
Paper
12 – Key issues
Supporting documents:
- FIN(4)-24-15 P12 Tax Collection and Management (Wales) Bill - Key Issues
Minutes:
9.1
The Committee noted the key issues.
Meeting: 02/11/2015 - Constitutional and Legislative Affairs Committee - Fourth Assembly (Item 4.4)
Draft report: Tax Collection and Management (Wales) Bill
CLA(4)-26-15 - Paper 8 – Draft Report
Supporting documents:
- Restricted enclosure 62 , View reasons restricted (4.4/1)
Meeting: 21/10/2015 - Finance Committee - Fourth Assembly (Item 5)
Tax Collection and Management (Wales) Bill: Consideration of evidence
Minutes:
5.1
The Committee considered the evidence received.
Meeting: 21/10/2015 - Finance Committee - Fourth Assembly (Item 3)
3 Tax Collection and Management (Wales) Bill: Evidence session 10
Jane
Hutt AM, Minister for Finance and Government Business
Emma
Cordingley, Lawyer, Welsh Government
Richard
Clarke, Tax Administration project manager, Welsh Government
Jeff
Andrews, Specialist policy adviser responsible for Finance & European matters
Research
briefing
Supporting documents:
- Restricted enclosure 67 , View reasons restricted (3/1)
Minutes:
3.1
The Committee took evidence from Jane Hutt AM, Minister for Finance and
Government Business, Emma Cordingley, Lawyer, Richard Clarke, Tax
Administration project manager, Welsh Government and Jeff Andrews, Specialist
policy adviser responsible for Finance & European matters.
3.2
The Minister for Finance and Government Business agreed to provide additional
information to the Committee.
Meeting: 15/10/2015 - Finance Committee - Fourth Assembly (Item 4)
4 Tax Collection and Management (Wales) Bill: Evidence session 9
Huw
Vaughan Thomas, Auditor General for Wales
Mike
Usher, Wales Audit Office
Martin
Peters, Wales Audit Office
Paper
2 – Auditor General for Wales consultation response
Research
briefing
Supporting documents:
- FIN(4)-22-15 P2 Auditor General for Wales consultation response, item 4
PDF 452 KB
- Research briefing , View reasons restricted (4/2)
Minutes:
4.1
The Committee took evidence from Huw Vaughan Thomas, Auditor General for Wales,
Mike Usher and Martin Peters, Wales Audit Office.
4.2
Mike Usher agreed to provide the Committee with additional information.
Meeting: 15/10/2015 - Finance Committee - Fourth Assembly (Item 3)
3 Tax Collection and Management (Wales) Bill: Evidence session 8
Mari
Thomas, Policy Officer (Finance), Welsh Local Government Association
Gary
Watkins, Revenue Services Manager, Cardiff Council
Nick
Jones, Service Director for Operational Finance, Rhondda Cynon Taf County
Borough Council
Paper
1 – Welsh Local Government Association consultation response
Research
briefing
Supporting documents:
- FIN(4)-22-15 P1 Welsh Local Government Association (WLGA) consultation response, item 3
PDF 64 KB
View as HTML (3/1) 51 KB
- Research briefing , View reasons restricted (3/2)
Minutes:
3.1
The Committee took evidence from Mari Thomas, Policy Officer (Finance), Welsh
Local Government Association, Gary Watkins, Revenue Services Manager, Cardiff
Council, Tara King, Chief Officer for Waste and Highways, Cardiff Council and Nick
Jones, Service Director for Operational Finance, Rhondda Cynon Taf County
Borough Council.
Meeting: 15/10/2015 - Finance Committee - Fourth Assembly (Item 6)
6 Tax Collection and Management (Wales) Bill: Consideration of evidence
Paper
3 - Expert Adviser briefing note
Supporting documents:
- Restricted enclosure 81 , View reasons restricted (6/1)
Minutes:
6.1
The Committee considered the evidenced received.
Meeting: 07/10/2015 - Finance Committee - Fourth Assembly (Item 10)
Tax Collection and Management (Wales) Bill: Consideration of evidence
Minutes:
10.1
The Committee considered the evidenced received.
Meeting: 07/10/2015 - Finance Committee - Fourth Assembly (Item 8)
8 Tax Collection and Management (Wales) Bill: Evidence session 7
Kay
Powell, Policy Adviser, The Law Society
Richard
Beech, Partner, Glamorgan Law LLP
Paper
5 – The Law Society consultation response
Research
briefing
Supporting documents:
- FIN(4)-21-15 P5 The Law Society consultation response, item 8
PDF 479 KB
- Research briefing , View reasons restricted (8/2)
Minutes:
8.1
The Committee took evidence from Kay Powell, Policy Adviser, The Law Society
and Richard Beech, Partner, Glamorgan Law LLP.
Meeting: 07/10/2015 - Finance Committee - Fourth Assembly (Item 7)
7 Tax Collection and Management (Wales) Bill: Evidence session 6
Martin
Warren, Director for Wales, Institute of Chartered Accountants in England and
Wales
Jason
Piper, Senior Manager - Tax and Business Law, The Association of Chartered
Certified Accountants (ACCA)
Paper
3 - Institute of Chartered Accountants in England and Wales consultation
response
Paper
4 – The Association of Chartered Certified Accountants (ACCA) consultation
response
Research
briefing
Supporting documents:
- FIN(4)-21-15 P3 Institute of Chartered Accountants in England and Wales (ICAEW) consultation response, item 7
PDF 408 KB
- FIN(4)-21-15 P4 The Association of Chartered Certified Accountants (ACCA) consultation response, item 7
PDF 571 KB
- Research briefing , View reasons restricted (7/3)
Minutes:
7.1
The Committee took evidence from Martin Warren, Director for Wales, Institute
of Chartered Accountants in England and Wales and Jason Piper, Senior Manager -
Tax and Business Law, The Association of Chartered Certified Accountants.
Meeting: 01/10/2015 - Finance Committee - Fourth Assembly (Item 3)
3 Tax Collection and Management (Wales) Bill: Evidence session 2
Eleanor
Emberson, Chief Executive, Revenue Scotland
Colin
Miller, Revenue Scotland and Tax Powers Bill Team Leader
Research
briefing
Supporting documents:
- Restricted enclosure 98 , View reasons restricted (3/1)
Minutes:
3.1
The Committee took evidence from Eleanor Emberson, Chief Executive, Revenue
Scotland, Colin Miller, Revenue Scotland and Tax Powers Bill Team Leader and
Neil Broadfoot, Communications Officer.
3.2
Eleanor Emberson agreed to provide the Committee with additional information.
Meeting: 01/10/2015 - Finance Committee - Fourth Assembly (Item 5)
5 Tax Collection and Management (Wales) Bill: Evidence session 4
Isobel
Moore, Head of Business, Regulation and Economics, Natural Resources Wales
Rebecca
Favager, Waste and Resources Manager, Natural Resources Wales
Paper
2 – Natural Resources Wales consultation response
Research
briefing
Supporting documents:
- FIN(4)-20-15 P2 Natural Resources Wales Consultation Response, item 5
PDF 457 KB
- Research briefing , View reasons restricted (5/2)
Minutes:
5.1
The Committee took evidence from Isobel Moore, Head of Business, Regulation and
Economics, Natural Resources Wales and Rebecca Favager, Waste and Resources
Manager.
Meeting: 01/10/2015 - Finance Committee - Fourth Assembly (Item 4)
4 Tax Collection and Management (Wales) Bill: Evidence session 3
Geoff
Yapp, Deputy Director, Corporation Tax, International and Stamps, Head of Stamp
Taxes, HMRC
Doug
Stoneham, Senior Policy Adviser, Devolution, HMRC
Paper
1 – HMRC consultation response
Research
briefing
Supporting documents:
- FIN(4)-20-15 P1 HMRC Consultation Response, item 4
PDF 81 KB
View as HTML (4/1) 43 KB
- Research briefing , View reasons restricted (4/2)
Minutes:
4.1
The Committee took evidence from Geoff Yapp, Deputy Director, Corporation Tax,
International and Stamps, Head of Stamp Taxes, HMRC and Doug Stoneham, Senior
Policy Adviser, Devolution.
4.2
The Committee agreed to write to HMRC for further information.
Meeting: 01/10/2015 - Finance Committee - Fourth Assembly (Item 6)
6 Tax Collection and Management (Wales) Bill: Evidence session 5
John
Cullinane, Tax Policy Director, Chartered Institute of Taxation
Claire
Thackaberry, Technical Officer, Low Incomes Tax Reform Group
Paper
3 - Chartered Institute of Taxation consultation response
Paper
4 - Low Incomes Tax Reform Group consultation response
Research
briefing
Supporting documents:
- FIN(4)-20-15 P3 Chartered Institute of Taxation (CIOT) Consultation Response, item 6
PDF 369 KB
- FIN(4)-20-15 P4 Low Incomes Tax Reform Group (LITRG) Consultation Response, item 6
PDF 389 KB
- Research briefing , View reasons restricted (6/3)
Minutes:
6.1
The Committee took evidence from John Cullinane, Tax Policy Director, Chartered
Institute of Taxation and Claire Thackaberry, Technical Officer, Low Incomes
Tax Reform Group.
6.2
Claire Thackaberry agreed to provide the Committee with additional information.
Meeting: 01/10/2015 - Finance Committee - Fourth Assembly (Item 8)
Tax Collection and Management (Wales) Bill: Consideration of evidence
Minutes:
8.1
The Committee considered the evidenced received.
Meeting: 28/09/2015 - Constitutional and Legislative Affairs Committee - Fourth Assembly (Item 5.1)
Consideration of Evidence
Meeting: 28/09/2015 - Constitutional and Legislative Affairs Committee - Fourth Assembly (Item 2.)
2. Evidence in relation to the Tax Collection and Management (Wales) Bill
(Indicative time13.30)
Jane
Hutt AM, Minister for Finance and Government Business;
Sean
Bradley, Welsh Government;
Richard
Clarke, Welsh Government
CLA(4)-23-15 – Paper 1 –
Statement
of Policy Intent
CLA(4)-23-15 – Research Service
Briefing
CLA(4)-23-15 – Legal Advice Note
Supporting documents:
- CLA(4)-23-15 - Paper 1, item 2.
PDF 258 KB
- CLA(4)-23-15 - Research Service Briefing , View reasons restricted (2./2)
- CLA(4)-23-15 - Legal Advice Note , View reasons restricted (2./3)
Meeting: 23/09/2015 - Finance Committee - Fourth Assembly (Item 1.)
1. Tax Collection and Management (Wales) Bill: Stakeholder event
The
Finance Committee will be holding an engagement event which will give invited
stakeholders the opportunity to outline their views to Committee Members on the
Tax Collection and Management (Wales) Bill.
Please
note – this event is not open to the public.
Paper
1 - Research briefing
Supporting documents:
- Restricted enclosure 126 , View reasons restricted (1./1)
Meeting: 17/09/2015 - Finance Committee - Fourth Assembly (Item 5)
5 Tax Collection and Management (Wales) Bill: Consideration of evidence
Research
briefing
Supporting documents:
- Restricted enclosure 129 , View reasons restricted (5/1)
- Tax Collection and Management (Wales) Bill: Consultation Responses, item 5
PDF 39 KB
View as HTML (5/2) 30 KB
- TCM 01 Low Incomes Tax Reform Group (LITRG), item 5
PDF 184 KB
- TCM 02 Auditor General for Wales, item 5
PDF 135 KB
- TCM 03 CLA Cymru, item 5
PDF 162 KB
- TCM 04 Bevan Foundation, item 5
PDF 51 KB
- TCM 05 One Voice Wales, item 5
PDF 33 KB
- TCM 06 Public Services Ombudsman for Wales, item 5
PDF 38 KB
- TCM 07 Deloitte, item 5
PDF 125 KB
- TCM 08 Federation of Small Businesses (FSB) Wales, item 5
PDF 465 KB
- TCM 09 Institute of Chartered Accountants in England and Wales (ICAEW), item 5
PDF 209 KB
- TCM 10 Chartered Institute of Taxation (CIOT), item 5
PDF 159 KB
- TCM 11 Natural Resources Wales, item 5
PDF 281 KB
- TCM 12 Monmouthshire Mediation Practice, item 5
PDF 619 KB
- TCM 13 HM Revenue and Customs (HMRC), item 5
PDF 81 KB
View as HTML (5/15) 43 KB
- TCM 14 The Law Society, item 5
PDF 280 KB
- TCM 15 Welsh Local Government Association (WLGA), item 5
PDF 64 KB
View as HTML (5/17) 51 KB
Minutes:
5.1
The Committee considered the evidenced received.
Meeting: 17/09/2015 - Finance Committee - Fourth Assembly (Item 3)
3 Tax Collection and Management (Wales) Bill: Evidence session 1
Jane
Hutt AM, Minister for Finance and Government Business
Sean
Bradley, Senior Lawyer, Welsh Government
Richard
Clarke, Tax Administration project manager, Welsh Government
Jeff
Andrews, Specialist policy adviser responsible for Finance & European matters
Tax
Collection and Management (Wales) Bill, as introduced
Paper
1 – Letter to the Chair of Finance Committee from Minister for Finance and
Government Business
Research
briefing
Supporting documents:
- FIN(4)-18-15 P1 - Letter to the Chair of Finance Committee from Minister for Finance and Government Business, item 3
PDF 300 KB
- Research briefing , View reasons restricted (3/2)
Minutes:
3.1
The Committee took evidence from the Minister for Finance and Government
Business.
3.2
The Minister agreed to provide additional information to the Committee.
Meeting: 15/07/2015 - Finance Committee - Fourth Assembly (Item 7)
7 Tax Collection and Management (Wales) Bill: Agreement of approach to scrutiny
Paper
3 – Consultation letter and Terms of Reference
Research
briefing
Supporting documents:
- Restricted enclosure 154 , View reasons restricted (7/1)
- Restricted enclosure 155 , View reasons restricted (7/2)
Minutes:
7.1
The Committee agreed the Terms of Reference.
Meeting: 09/07/2015 - Finance Committee - Fourth Assembly (Item 7)
7 Tax Collection and Management (Wales) Bill: Agreement of approach to scrutiny
Paper
2 – Approach to scrutiny
Supporting documents:
- Restricted enclosure 159 , View reasons restricted (7/1)
Minutes:
7.1
The Committee agreed the approach to scrutiny.
Meeting: 01/07/2015 - Finance Committee - Fourth Assembly (Item 8)
8 Tax Collection and Management (Wales) Bill: Consideration of timetable
Paper
4 – Letter to the Chair of Finance Committee from the Presiding Officer
Supporting documents:
- Restricted enclosure 163 , View reasons restricted (8/1)
Minutes:
8.1
The Committee considered the proposed timetable for the Tax Collection and
Management (Wales) Bill and will write to the Presiding Officer.