Tax Collection and Management (Wales) Act 2016
A
Welsh Government Bill, introduced by Jane
Hutt AM, Minister for Finance and Government Business. The Business
Committee remitted the Bill to the Finance
Committee.
About
the Bill
The
purpose of this Bill was to put in place the legal framework necessary for the
future collection and management of devolved taxes in Wales. In particular, the
Bill provided for:
- the establishment of the Welsh
Revenue Authority (WRA) whose main function will be the collection and
management of devolved taxes;
- the conferral of appropriate
powers and duties on WRA (and corresponding duties and rights on taxpayers
and others) in relation to the submission of tax returns and the carrying
out of enquiries and assessments so as to enable WRA to identify and
collect the appropriate amount of devolved tax due from taxpayers;
- comprehensive civil
investigation and enforcement powers, including powers allowing WRA to
require information and documents and to access and inspect premises and
other property;
- duties on taxpayers to pay
penalties and interest in certain circumstances;
- rights for taxpayers to request
internal reviews of certain WRA decisions and to appeal to the First Tier
Tribunal against such decisions; and
- the conferral of criminal enforcement powers on WRA.
Current
Stage
The
Tax
Collection and Management (Wales) Act 2016 became law in Wales on
25 April 2016.
Record
of Passage in the National Assembly for Wales
The
following table sets out the dates for each stage of the Bill’s passage through
the National Assembly for Wales.
|
Stage |
Documents |
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|
Bill introduced: 13 July 2015 |
Tax Collection and
Management (Wales) Bill, as introduced Presiding Officer’s
Statement on Legislative Competence: 13 July 2015 Business Committee’s Report on the timetable for consideration of the Bill: July 2015 Plenary statement: Introduction of the Tax Collection and Management (Wales) Bill: 14 July 2015 Legislative glossary (Welsh language version only) The Welsh Government published the below impact assessments in relation to the Bill (external links): Research Service Bill Summary (PDF, 887KB) |
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|
Stage 1: Committee considerations of general principles |
The
Finance Committee issued a call
for evidence, which closed on 8 September 2015. Committee dates The
Finance Committee considered the
Bill on the following dates:
Additional information Letter
from the Minister for Finance and Government Business – 1 October 2015
(PDF, 159KB) Letter
from the Minister for Finance and Government Business – 4 November 2015
(PDF, 626KB) Committee reports Finance
Committee Stage 1 Report – November 2015 (PDF, 1MB) Constitutional
and Legislative Affairs Committee Stage 1 Report – November 2015 (PDF,
303KB) Response
to Committee reports from the Minister for Finance and Government Business –
16 December 2015 (PDF, 634KB) |
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|
Stage 1: Debate in Plenary on general principles |
A debate took place in Plenary on 8
December 2015. The motion to agree the general principles of the Bill was
agreed. |
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|
Financial Resolution |
A Financial Resolution was agreed in Plenary on 8
December 2015. |
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|
Stage 2: Committee consideration of amendments |
Stage 2 began on 9 December 2015. The
dates for tabling amendments were:
Notices of Amendments
Consideration of
Amendments Amendments
tabled during Stage 2 were considered at the Finance Committee’s meeting of 28 January 2016. Marshalled
List of Amendments – 28 January 2016 (PDF, 153KB) Groupings
of Amendments – 28 January 2016 (PDF, 70KB) Bill as amended Tax
Collection and Management (Wales) Bill, as amended at Stage 2 (PDF,
494KB) (Amendments to the Bill since the previous version are indicated by
sidelining in the right margin). Explanatory
Memorandum, as amended at Stage 2 (PDF, 1MB) Research
Service Summary of changes made to the Bill during Stage 2 (PDF, 168KB) Printing
changes made to the Bill during Stage 2 (PDF, 47KB) |
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|
Stage 3: Plenary consideration of amendments |
Stage 3 began on 29 January 2016. Notices of Amendments
Consideration of
Amendments Amendments
tabled during Stage 3 were considered in Plenary on 1
March 2016. Marshalled
List of Amendments – 1 March 2016 (PDF, 206KB) Groupings
of Amendments – 1 March 2016 (PDF, 71KB) Bill as amended Tax
Collection and Management (Wales) Bill, as amended at Stage 3 (PDF,
494KB) (Amendments to the Bill since the previous version are indicated by
sidelining in the right margin). Printing
changes made to the Bill during Stage 3 (PDF, 54KB) |
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|
Stage 4: Passing of the Bill in Plenary |
The Bill was agreed by the Assembly in accordance
with Standing Order 12.36 on 8 March 2016. Tax
Collection and Management (Wales) Bill, as passed (PDF, 485KB) |
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|
Post-stage 4 |
The Attorney
General (PDF, 159KB), the Counsel
General (PDF, 173KB) and the Secretary
of State for Wales (PDF, 158KB) wrote to the Chief Executive and Clerk of
the Assembly to advise that they would not be referring the Bill to the
Supreme Court under Sections 112 or 114 of the Government of Wales Act 2006. |
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|
Date of Royal Assent |
Royal
Assent (PDF, 168KB), was given on 25 April 2016. |
Contact information
Clerk:
Leanne Hatcher
Phone:
0300 200 6343
Postal address:
National
Assembly for Wales
Cardiff
Bay
Cardiff
CF99 1NA
Email:
SeneddFinance@Assembly.Wales
Business type: Bill
Reason considered: Senedd Business;
Status: For consideration
First published: 13/07/2015
Documents
- Statement of policy intent - 14 July 2015
PDF 287 KB - Legislative glossary (Welsh language version only) PDF 138 KB View as HTML (2) 48 KB
- Stage 1
- Notes from Tax Collection and Management (Wales) Bill Stakeholder Event PDF 111 KB View as HTML (4) 34 KB
- Letter from the Minister for Finance and Government Business to the Chair of Finance Committee - 1 October 2015 PDF 159 KB
- Letter from the Chief Executive, Revenue Scotland to the Chair of Finance Committee - 14 October 2015 PDF 269 KB
- Letter from the Minister for Finance and Government Business to the Chair of Finance Commitee - 4 November 2015 PDF 626 KB
- Letter from the Minister for Finance and Goverment Business to the Chair of Finance Committee - 16 December 2015 PDF 634 KB
- Stage 2
- Notice of Amendments - 9 December 2015 PDF 74 KB
- Welsh Government: Purpose and Effect table - 9 December 2015 PDF 120 KB
- Notice of Amendments - 4 January 2016 PDF 68 KB
- Notice of Amendments - 13 January 2016 PDF 126 KB
- Notice of Amendments - 14 January 2016 PDF 66 KB
- Notice of Amendments - 18 January 2016 PDF 80 KB
- Welsh Government: Purpose and Effect table - 18 January 2016 PDF 253 KB
- Notice of Amendments - 21 January 2016 PDF 61 KB
- Marshalled List of Amendments - 28 January 2016 PDF 207 KB
- Groupings of Amendments - 28 January 2016 PDF 70 KB
- Tax Collection and Management (Wales) Bill as amended at Stage 2 PDF 386 KB
- Printing changes made to the Bill during Stage 2 PDF 47 KB
- Stage 3
- Notice of Amendments - 17 February 2016 PDF 79 KB
- Welsh Government: Purpose and Effect table - 17 February 2016 PDF 70 KB
- Notice of Amendments - 18 February 2016 PDF 68 KB
- Notice of Amendments - 22 February 2016 PDF 91 KB
- Notice of Amendments - 23 February 2016 PDF 146 KB
- Marshalled List of Amendments - 1 March 2016 PDF 210 KB
- Groupings of Amendments - 1 March 2016 PDF 71 KB
- Tax Collection and Management (Wales) Bill as amended at Stage 3 PDF 494 KB
- Printing changes made to the Bill during Stage 3 PDF 54 KB
- Stage 4
- Tax Collection and Management (Wales) Bill as passed PDF 485 KB
- Post-stage 4
- Intimation period response - Attorney General PDF 159 KB
- Intimation period response - Counsel General PDF 173 KB
- Intimation period response - Sectretary of State for Wales PDF 158 KB
Consultations
- Tax Collection and Management (Wales) Bill (completed)