Welsh Tax Acts etc. (Power to Modify) Bill
- This consultation has completed. It ran from Friday, 17 December 2021 to Friday, 28 January 2022
- View the background to this consultation
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Response to the consultation
Evidence submitted in response to this Consultation
- WTA 01 Professor Emyr Lewis, Aberystwyth University PDF 289 KB
- WTA 02 Paul Silk PDF 235 KB
- WTA 03 Chartered Institute of Taxation and Low Incomes Tax Reform Group PDF 666 KB
- WTA 04 Association of Chartered Certified Accountants UK PDF 115 KB
- WTA 05 Institute of Chartered Accountants in England and Wales PDF 223 KB
- WTA 06 Dr Sara Closs-Davies, Bangor University PDF 211 KB
- WTA 07 Chartered Institute of Public Finance and Accountancy PDF 230 KB
Purpose of the consultation
The Finance Committee is undertaking an inquiry into the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill.
Terms of reference:
- the general principles of the Bill and the need for legislation;
- 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);
- 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 appropriateness of section 3 (Policy statement: regulations under section 1 that have retrospective effect) and the draft policy statement (PDF, 329KB) published alongside the Bill; and
- the financial implications of the Bill (as set out in Part 2 of the Explanatory Memorandum).
Alongside the terms of reference, respondents may wish to consider:
- whether the Bill’s approach to modifying tax legislation has been adopted in other countries and its effectiveness; and
- the strengths and weaknesses of alternative approaches to modifying tax legislation.
Providing Written Evidence
The Senedd has two official languages, Welsh and English.
In line with the Senedd’s Official Languages Scheme the Committee requests that documents or written responses to consultations intended for publication or use in Senedd proceedings are submitted bilingually. When documents or written responses are not submitted bilingually, we will publish in the language submitted, stating that it has been received in that language only.
We expect other organisations to implement their own standards or schemes and to comply with their statutory obligation.
Disclosure of information
Please ensure that you have considered the Senedd’s policy on disclosure of information before submitting information to the Committee.
Should you wish to speak to someone regarding this consultation, please use the below contact details:
Telephone: 0300 200 6565