Tax Collection and Management (Wales) Bill
- This consultation has completed. It ran from Wednesday, 15 July 2015 to Tuesday, 8 September 2015
- View the background to this consultation
- View all current consultations
Response to the consultation
Evidence submitted in response to this Consultation
- TCM 01 Low Incomes Tax Reform Group (LITRG) PDF 184 KB
- TCM 01A Low Incomes Tax Reform Group (LITRG) - additonal evidence PDF 70 KB View as HTML (4) 15 KB
- TCM 02 Auditor General for Wales PDF 135 KB
- TCM 02A Auditor General for Wales - additional evidence PDF 743 KB
- TCM 03 CLA Cymru PDF 162 KB
- TCM 04 Bevan Foundation PDF 51 KB
- TCM 05 One Voice Wales PDF 33 KB
- TCM 06 Public Services Ombudsman for Wales PDF 38 KB
- TCM 06A Public Services Ombudsman for Wales - additional evidence PDF 49 KB
- TCM 07 Deloitte PDF 125 KB
- TCM 08 Federation of Small Businesses (FSB) Wales PDF 465 KB
- TCM 09 Institute of Chartered Accountants in England and Wales (ICAEW) PDF 209 KB
- TCM 10 Chartered Institute of Taxation (CIOT) PDF 159 KB
- TCM 11 Natural Resources Wales PDF 281 KB
- TCM 12 Monmouthshire Mediation Practice PDF 619 KB
- TCM 13 HM Revenue and Customs (HMRC) PDF 81 KB View as HTML (18) 43 KB
- TCM 13A HM Revenue and Customs (HMRC) - additional evidence PDF 550 KB
- TCM 14 The Law Society PDF 280 KB
- TCM 15 Welsh Local Government Association (WLGA) PDF 64 KB View as HTML (21) 51 KB
- TCM 16 The Association of Chartered Certified Accountants (ACCA) PDF 382 KB
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:
- 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).
- Consultation Letter - 15 July 2015 PDF 207 KB View as HTML (1) 19 KB
- Annex 1 (E) - Terms of Reference PDF 31 KB View as HTML (2) 49 KB
Should you wish to speak to someone regarding this consultation, please use the below contact details:
Finance Committee - Fourth Assembly
Telephone: 0300 200 6565