Meetings

NDM7682 Llyr Gruffydd (North Wales)

To propose that the Senedd:

Notes the report of the Finance Committee on the implementation of the Wales Act 2014 and operation of the Fiscal Framework, which was laid in the Table Office on 1 February 2021.

Note: The response of the Welsh Government to the report was laid in the Table Office on 16 March 2021.

Senedd Commission response to the Committee’s report

HMRC response to the Committee’s report

Letter from the Chief Secretary to the Treasury to the Finance Committee

The item started at 16.31

NDM7682 Llyr Gruffydd (North Wales)

To propose that the Senedd:

Notes the report of the Finance Committee on the implementation of the Wales Act 2014 and operation of the Fiscal Framework, which was laid in the Table Office on 1 February 2021.

Note: The response of the Welsh Government to the report was laid in the Table Office on 16 March 2021.

Senedd Commission response to the Committee’s report

HMRC response to the Committee’s report

Letter from the Chief Secretary to the Treasury to the Finance Committee

The motion was agreed in accordance with Standing Order 12.36.

7.1 The Committee considered the evidence received.

Rt. Hon Simon Hart MP, Secretary of State for Wales

Geth Williams, Deputy Director of Constitution and Policy, Wales Office

Supporting papers:

Research brief

5.1 The Chair welcomed members of the External Affairs and Additional Legislation Committee who were invited to attend the item with the Secretary of State for Wales.

5.2 The Committee took evidence from the Rt. Hon Simon Hart MP, Secretary of State for Wales; and Geth Williams, Deputy Director of Constitution and Policy, Wales Office.

5.3 The Secretary of State for Wales agreed to:

-        Provide further information regarding Gwynedd’s status as a category 3 area in relation to the Levelling Up Fund;

-        Speak to HM Treasury regarding HM Treasury control on the amount of money that the Welsh Government can carry over from the ‘block grant’ into the next financial year; and

-        Explore the Welsh Government’s claims that the mechanism for devolving competence to introduce new Welsh taxes is not fit for purpose with HM Treasury.

5.4 The Chair thanked the current and past members of the Finance Committee; and all the stakeholders and witnesses for their valuable contributions over the period of the Fifth Senedd.

Supporting paper:

FIN(5)-04-21 P2 – Draft report

The UK Government’s Sixth Wales Act 2014 Section 23 Implementation Report. 

The sixth annual report by Welsh Ministers about the implementation and operation of Part 2 (Finance) of the Wales Act 2014.

5.1 The Committee agreed the report with minor changes.

Supporting papers:

FIN(5)-01-21 P8 – Draft letter

8.1 The Committee considered the draft letter.

Supporting papers:

FIN(5)-25-20 P4 Key Issues paper

6.1 The Committee considered the key issues paper.

Supporting papers:

FIN(5)-24-20 P5 – Letter from the Chair of the Committee for Finance at the Northern Ireland Assembly and accompanying research paper: Role and Remits of Independent Fiscal Institutions – 18 November 2020

8.1 The Committee considered the letter and the accompanying research paper from the Northern Ireland Assembly.

6.1 The Committee considered the evidence received.

Rebecca Evans MS – Minister for Finance and Trefnydd

Andrew Jeffreys - Director, Welsh Treasury

Julian Revell - Head of Fiscal Analysis, Welsh Treasury

Supporting papers:

FIN(5)-24-20 P3 Welsh Government – Evidence paper

Research brief

4.1 The Committee took evidence from Rebecca Evans MS, Minister for Finance and Trefnydd; Andrew Jeffreys, Director, Welsh Treasury; and Julian Revell, Head of Fiscal Analysis, Welsh Treasury on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

Supporting papers:

FIN(5)-23-20 P6 - Citizen engagement paper

5.1 The Committee considered the Citizen engagement paper.

Andrew Hewitt, Tax Strategy, Policy and Engagement Division, Welsh Treasury

Laura Fox, Tax Strategy, Policy and Engagement Division, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

Supporting papers:

FIN(5)-23-20 P1 - Presentation slides

2.1 The Committee received a technical briefing on the Enabling Changes to the Welsh Tax Acts from Andrew Hewitt, Tax Strategy, Welsh Treasury;

Laura Fox, Tax Strategy, Welsh Treasury; and Lynsey Edwards, Legal Services, Welsh Government.

6.1 The Committee considered the evidence received.

Dyfed Alsop, Chief Executive, Wales Revenue Authority

Rebecca Godfrey, Chief Strategy Officer, Wales Revenue Authority

Sam Cairns, Chief Operating Officer, Wales Revenue Authority

Supporting paper:

Research Brief

4.1 The Committee took evidence from Dyfed Alsop, Chief Executive, Welsh Revenue Authority; Rebecca Godfrey, Chief Strategy Officer, Welsh Revenue Authority; and Sam Cairns, Chief Operating Officer, Welsh Revenue Authority on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

David Phillips, Associate Director, Institute of Fiscal Studies

Supporting papers:

Research brief

3.1 The Committee took evidence from David Phillips, Associate Director, Institute of Fiscal Studies on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

10.1 The Committee considered the evidence received.

Gareth Davies, Comptroller and Auditor General National Audit Office 

Supporting papers:

FIN(5)-21-20 P4 Comptroller and Auditor General National Audit Office

Research brief

9.1 The Committee took evidence from Gareth Davies, Comptroller and Auditor General, National Audit Office; Darren Stewart, Director, National Audit Office; Lee Summerfield, Director, National Audit Office; and Ben Rodin, Audit Manager, National Audit Office.

6.1 The Committee considered the evidence received.

Ruth Stanier, Director General, Customer Strategy and Tax Design, HM Revenue & Customs

Jackie McGeehan, Deputy Director of Income Tax Policy, HM Revenue & Customs

Supporting papers:

FIN(5)-21-20 P1 HM Revenue & Customs

Research brief

4.1 The Committee took evidence from Ruth Stanier, Director General, Customer Strategy and Tax Design, HM Revenue & Customs; and Jackie McGeehan, Deputy Director of Income Tax Policy, HM Revenue & Customs on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

Professor Gerry Holtham, Hodge Professor of Regional Economy, Cardiff Metropolitan University

Supporting papers:

Research brief

3.1 The Committee took evidence from Professor Gerry Holtham, Hodge Professor of Regional Economy, Cardiff Metropolitan University on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

Dr Ed Poole, Senior Lecturer, Wales Governance Centre 

Guto Ifan, Research Associate, Wales Governance Centre 

Supporting papers:

Research brief

4.1 The Committee took evidence from Dr Ed Poole, Senior Lecturer, Wales Governance Centre and Guto Ifan, Research Associate, Wales Governance Centre on its inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

6.1 The Committee considered the evidence received.

Adrian Crompton, Auditor General for Wales

Supporting papers:

FIN(5)-17-20 P1 – Audit Wales

Research Brief

4.1 The Committee took evidence from Adrian Crompton, Auditor General for Wales; Richard Harries, Audit Director, Audit Wales and Mark Jeffs, Audit Manager, Audit Wales on the inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

Robert Chote, Chairman, Office of Budget Responsibility

Supporting papers:

Consultation responses pack

Summary of consultation responses

Research Brief

3.1 The Committee took evidence from Robert Chote, Chairman of the Office of Budget Responsibility on the inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.

Supporting papers:

FIN(5)-15-20 P4 – Inquiry engagement

9.1 The Committee considered its approach to public engagement on the Inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework.