Meetings

The Committee noted the correspondence from the Minister for Finance and Local Government.

NDM7987 Lesley Griffiths (Wrexham)

To propose that the Senedd, for the purposes of any provisions resulting from the Welsh Tax Acts etc. (Power to Modify) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

Voting on the motion under this item was deferred until Voting Time.

NDM7987 Lesley Griffiths (Wrexham)

To propose that the Senedd, for the purposes of any provisions resulting from the Welsh Tax Acts etc. (Power to Modify) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

The result was as follows:

The motion was agreed.

NDM7986 Lesley Griffiths (Wrexham)

To propose that the Senedd in accordance with Standing Order 26.11:

1. Agrees to the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill.

The Welsh Tax Acts etc. (Power to Modify) Bill and Explanatory Memorandum were laid before the Senedd on 13 December 2021.

The report of the Finance Committee on the Welsh Tax Acts etc. (Power to Modify) Bill was laid before the Senedd on 8 April 2022.

Supporting Documents
Welsh Government response to the Finance Committee Report
Report of the Legislation, Justice and Constitution Committee
Welsh Government response to the Legislation, Justice and Constitution Committee

The item started at 17.51

Voting on the motion under this item was deferred until Voting Time.

NDM7986 Lesley Griffiths (Wrexham)

To propose that the Senedd in accordance with Standing Order 26.11:

1. Agrees to the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill.

The Welsh Tax Acts etc. (Power to Modify) Bill and Explanatory Memorandum were laid before the Senedd on 13 December 2021.

The report of the Finance Committee on the Welsh Tax Acts etc. (Power to Modify) Bill was laid before the Senedd on 8 April 2022.

The result was as follows:

The motion was agreed.

The Committee noted the letter from the Minister for Finance and Local Government.

The Committee considered and agreed the draft report subject to minor changes.

Supporting documents:

FIN(6)-10-22 P1 – Draft report

FIN(6)-10-22 P2 - Letter from the Chair of the Legislation, Justice and Constitution Committee to the Minister for Finance and Local Government – 24 February 2022

FIN(6)-10-22 P3 – Letter from the Minister for Finance and Local Government to the Chair of the Legislation, Justice and Constitution Committee – 11 March 2022

2.1 The Committee agreed the draft report with minor changes.

The Committee considered the draft report and agreed to return to a revised version at the next meeting.

The Committee noted the correspondence from the Minister for Finance and Local Government.

Supporting documents:

FIN(6)-09-22 P2 - Key issues paper (Part 2)

3.1 The Committee considered the key issues.

Supporting documents:

FIN(6)-08-22 P1 Key issues paper

6.1 The Committee considered the key issues and agreed to revisit them at its meeting on 11 March.

5.1 The Committee considered the evidence.

Rebecca Evans MS, Minister for Finance and Local Government

Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division, Welsh Treasury

Andrew Hewitt, Head of Tax Legislation, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

Supporting documents:

Research Service Brief

3.1 The Committee took evidence from Rebecca Evans MS, Minister for Finance and Local Government; Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division, Welsh Treasury; Andrew Hewitt, Head of Tax Legislation, Welsh Treasury; and Lynsey Edwards, Legal Services, Welsh Government on the Welsh Tax Acts etc. (Power to Modify) Bill.

Rebecca Evans MS, Minister for Finance and Local Government

Andrew Hewitt, Welsh Treasury

Anna Adams, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

The Committee received evidence from the Minister for Finance and Local Government in relation to the Welsh Tax Acts etc. (Power to Modify) Bill.

The Committee considered the evidence received during its session with the Minister for Finance and Local Government and agreed to write to her to seek further information. The Committee also discussed key matters for inclusion in its draft report.

5.1 The Committee considered the evidence.

Sir Paul Silk

Professor Emyr Lewis, Aberystwyth Law School, Aberystwyth University

Supporting documents:

FIN(6)-06-22 P1 – Sir Paul Silk

FIN(6)-06-22 P2 – Professor Emyr Lewis

Research Service Brief

3.1 The Committee took evidence from Sir Paul Silk; and Professor Emyr Lewis, Aberystwyth Law School, Aberystwyth University on the Welsh Tax Acts etc. (Power to Modify) Bill.

7.1 The Committee considered the evidence.

Dyfed Alsop, Chief Executive, Welsh Revenue Authority

Sam Cairns, Chief Operating Officer, Welsh Revenue Authority

Dave Matthews, Head of Policy, Welsh Revenue Authority

Supporting documents:

Research Service Brief

5.1 The Committee took evidence from Dyfed Alsop, Chief Executive, Welsh Revenue Authority; Sam Cairns, Chief Operating Officer, Welsh Revenue Authority; and Dave Matthews, Head of Policy, Welsh Revenue Authority on the Welsh Tax Acts etc. (Power to Modify) Bill.

Frank Haskew, Head of Tax, Institute of Chartered Accountants in England and Wales

Richard Lloyd-Bithell, Senior Policy and Technical Manager, Chartered Institute of Public Finance and Accountancy

Glenn Collins, Head of Policy, Technical and Strategic Engagement, Association of Chartered Certified Accountants UK

Supporting documents:

FIN(6)-05-22 P2 – Institute of Chartered Accountants in England and Wales

FIN(6)-05-22 P3 - Chartered Institute of Public Finance and Accountancy

FIN(6)-05-22 P4 - Association of Chartered Certified Accountants UK

Research Service Brief

4.1 The Committee took evidence from Frank Haskew, Head of Tax, Institute of Chartered Accountants in England and Wales; Richard Lloyd-Bithell, Senior Policy and Technical Manager, Chartered Institute of Public Finance and Accountancy; and Glenn Collins, Head of Policy, Technical and Strategic Engagement, Association of Chartered Certified Accountants UK on the Welsh Tax Acts etc. (Power to Modify) Bill.

John Cullinane, Director of Public Policy, Chartered Institute of Taxation

Lakshmi Narain, Chair of the Chartered Institute of Taxation's Welsh Technical Committee

Supporting documents:

FIN(6)-05-22 P1 Chartered Institute of Taxation and Low Income Tax Reforms Group

Research Service Brief

3.1 The Committee took evidence from John Cullinane, Director of Public Policy, Chartered Institute of Taxation; and Lakshmi Narain, Chair of the Chartered Institute of Taxation's Welsh Technical Committee on the Welsh Tax Acts etc. (Power to Modify) Bill.

7.1 The Committee considered the evidence.

Rebecca Evans MS, Minister for Finance and Local Government

Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division

Andrew Hewitt, Head of Tax Legislation

Lynsey Edwards, Lawyer

Supporting documents:

Welsh Tax Acts etc. (Power to Modify) Bill, as introduced (PDF, 103KB)

Explanatory Memorandum (PDF, 1.2MB)

Statement of policy intent (PDF, 689KB)

Draft statement on retrospection (PDF, 329KB)

Research Service Brief

6.1 The Committee took evidence from Rebecca Evans MS, Minister for Finance and Local Government; Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division; Andrew Hewitt, Head of Tax Legislation; and Lynsey Edwards, Lawyer on the Welsh Tax Acts etc. (Power to Modify) Bill.

Supporting documents:

FIN(6)-12-21 P2 – Approach to scrutiny

FIN(6)-12-21 P3 - Procedures to Modify Primary Tax Legislation in the UK

6.1 The Committee agreed its approach to Stage 1 scrutiny of the Welsh Tax Acts etc. (Power to Modify) Bill.

Business Committee agreed the timetable with an amended Stage 1 reporting deadline of 8 April 2022 at the request of the Finance Committee.

Business Committee agreed to refer the Bill to the Finance Committee for consideration of the general principles. Business Committee also agreed to defer a decision on the timetable for the Bill in order to consult the Finance Committee, and return to the matter at a future meeting.