Consultation display

Tax Collection and Management (Wales) Bill

Response to the consultation

Evidence submitted in response to this Consultation

Purpose of the consultation

The Finance Committee is undertaking an inquiry into the general principles of the Tax Collection and Management (Wales) Bill. To assist with its consideration, the Committee would welcome your views on this subject.

Terms of Reference

The terms of reference for the Committee’s inquiry are:

To consider—

  • The general principles of the Tax Collection and Management (Wales) Bill and the need for legislation –
  • In coming to a view on this you may wish to consider addressing the individual Parts of the Bill:
    • Part 2: The Welsh Revenue Authority (WRA) – including the establishment of a new public body; membership of the WRA board; its main function, delegations and directions; statutory powers of the WRA; protected taxpayer information; and organisation and governance arrangements.
    • Part 3: Tax returns, enquires and assessments – including duties on taxpayers to keep and preserve records; tax returns; WRA enquires and referral to tribunal during an enquiry; WRA determinations and assessments; claim for tax relief in case of excessive assessment or overpaid tax;
    • Part 4: Investigatory Powers of WRA – including WRA’s powers to require information and documents; restrictions on information notices; inspection of premises and other property. 
    • Part 5: Penalties – including penalties for failure to make tax returns, inaccuracies, relating to record-keeping and reimbursement arrangements, relating to investigations; payment of penalties; and supplementary;
    • Part 6: Interest – including interest on sums payable to and by WRA; and rates of interest;
    • Part 7: Payment an enforcement – including payment and certification of debt; and recovery;
    • Part 8: Reviews and appeals – including appealable decisions; reviews; appeals; consequences of reviews and appeals; and settlement agreements;
    • Part 9: Investigation of criminal offences – including powers to investigate criminal offences; proceeds of crime; and regulation of investigatory powers;
    • Part 10: Final provisions – including power to make consequential provision; regulations; issue of notices; and giving notices and other documents to WRA.
  • any potential barriers to the implementation of these provisions and whether the Bill takes account of them;
  • whether there are any unintended consequences arising from the Bill
  • the financial implications of the Bill (as set out in Part 2 of the Explanatory Memorandum;
  • the appropriateness of the powers in the Bill for Welsh Ministers to make subordinate legislation (as set out in Chapter 5 of Part 1 of the Explanatory Memorandum).


Invitation to contribute to the inquiry

The Committee welcomes evidence from those with an interest in this subject.

If you are responding on behalf of an organisation, please provide a brief description of the role of your organisation. The Committee welcomes contributions in English or Welsh and we ask organisations with Welsh Language policies/schemes to provide bilingual submissions, in line with their public information policies. The Committee will consider responses to the inquiry and hold oral evidence sessions during the autumn term.

Submissions should arrive by 8 September 2015. It may not be possible to take into account responses received after this date.

Submissions should be no longer than five sides of A4, with numbered paragraphs, and should focus on matters set out above. Please see guidance for those providing evidence for committees.

Disclosure of Information

The Assembly’s policy on disclosure of information is available, please ensure that you have considered these details carefully before submitting information to the Committee.  Alternatively a hard copy of this policy can be requested by contacting the Clerk (Leanne Hatcher 0300 200 6343).



Supporting documents

Contact details

Should you wish to speak to someone regarding this consultation, please use the below contact details:

Finance Committee - Fourth Assembly
Welsh Parliament
Cardiff Bay
CF99 1SN

Telephone: 0300 200 6565