Devolution of fiscal powers to Wales
Devolution of fiscal powers to Wales
The
Finance Committee
considers any proposals for, and the progress of the devolution of
fiscal powers to Wales.
Proposals
for the devolution of fiscal powers to Wales arose from the Commission
on Devolution in Wales (also known as the Silk Commission), which
its first report made recommendations in relation to the devolution of certain
taxes. The Wales
Act 2014 implemented some of the Commission’s recommendations,
including giving powers to the Senedd to make laws imposing tax on land transactions
and on disposal to landfill. The Tax
Collection and Management (Wales) Act 2016 established the Welsh
Revenue Authority to collect and manage the taxes devolved by the Wales
Act.
The
Committee’s responsibilities also include considering annual
reports on the implementation and operation of Part 2 (Finance) of the Wales
Act 2014 laid annually by the UK Government and the Welsh
Government.
The
UK Government’s Wales Bill was published in 2016, and the Committee also
considered the financial implications of this Bill.
The
Committee published its report
on the implementation of fiscal devolution in Wales (PDF, 557KB) in March
2018. The Cabinet Secretary for Finance responded
to the Finance Committee’s report (PDF, 78KB) in May 2018.
The
Committee published its report, The
implementation of fiscal devolution in Wales (2019) (PDF, 296KB) on 27
March 2019.
Documents
in relation to the Finance Committee’s responsibilities in these areas can be
found below.
Business type: Budget Scrutiny
Reason considered: Senedd Business;
Status: Complete
First published: 20/07/2016
Documents
- 2021
- Letter from the National Residential Landlords Association regarding changes to Land Transaction Tax higher rate – 5 January 2021 PDF 142 KB
- 2020
- The UK Government’s 6th Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 – December 2020 PDF 273 KB
- Welsh Government – 6th Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 – December 2020 PDF 283 KB
- Letter from Director General, Customer Strategy and Tax Design, HMRC – 29 September 2020 PDF 104 KB
- Service Level Agreement for Operation of Welsh Rates Of Income Tax (WRIT) by HMRC PDF 419 KB
- Welsh Rates of Income Tax HMRC Annual Report 2020 PDF 315 KB
- Letter from the Minister for Finance and Trefnydd: Welsh Government's Tax Policy Work Plan for 2020-21 - 29 September 2020
- Letter from the Welsh Revenue Authority - Annual Report and Accounts 2019-20 - 22 May 2020 PDF 105 KB
- Letter from the Minister for Finance and Trefnydd - Vacant Land Tax - 3 March 2020 PDF 255 KB
- The UK Government’s 5th Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 – January 2020 PDF 217 KB
- 2019
- Welsh Government – 5th Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 – December 2019 PDF 614 KB
- Letter from the Minister for Finance and Trefnydd - 22 May 2019 PDF 253 KB
- Letter from HM Revenue & Customs to the Chair - 14 May 2019 PDF 134 KB
- Letter from the Chair to the Minister for Finance and Trefnydd and the Second Permanent Secretary, HMRC - 2 May 2019 PDF 125 KB
- Report: The implementation of fiscal devolution in Wales (2019) (PDF, 296KB) - March 2019
- Letter from the Secretary of State for Wales to the Chair - 12 March 2019 PDF 486 KB
- Letter from the Minister for Finance and Trefnydd – tax policy work plan 2019 - 27 February 2019 PDF 488 KB
- Letter from the Chair to the Secretary of State for Wales - 25 February 2019 PDF 215 KB View as HTML (21) 17 KB
- Letter from the Secretary of State for Wales to the Chair - 14 February 2019 PDF 141 KB
- 2018
- Auditor General for Wales - Fiscal Devolution in Wales: devolved taxes and Welsh rates of income tax - 20 December 2018 PDF 4 MB
- The UK Government's Fourth Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 - 12 December 2018 PDF 470 KB
- Welsh Government - 4th Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 - 11 December 2018 PDF 453 KB
- The Block Grant Adjustment process - 27 November 2018 PDF 109 KB
- Letter from the Cabinet Secretary for Finance - Vacant Land Tax - 20 November 2018 PDF 157 KB
- Letter to the Finance Committee Chair from the Cabinet Secretary for Finance - Welsh Rate of Income Tax - 25 October 2018 PDF 258 KB
- Letter to the Welsh Affairs Committee re Air Passenger Duty - 17 October 2018 PDF 121 KB
- Letter to the Finance Committee Chair from the Cabinet Secretary for Finance - 10 July 2018 PDF 196 KB
- Welsh Government response - The implementation of fiscal devolution in Wales - May 2018 PDF 78 KB
- Letter from the Cabinet Secretary for Finance - New tax process - 29 March 2018 PDF 197 KB
- Report: The implementation of fiscal devolution in Wales (PDF, 557KB) - March 2018
- Letter from the Welsh Revenue Authority - Cross border land titles and WRA taxpayer repayments - 30 January 2018 PDF 177 KB
- Letter from the Cabinet Secretary for Finance to the Chair - Welsh Revenue Authority recruitment - 18 January 2018 PDF 39 KB
- 2017
- Auditor General for Wales report - Fiscal Devolution in Wales: An update on preparations for its implementation - 21 December 2017 PDF 2 MB
- The UK Government’s Third Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 - 14 December 2017 PDF 436 KB
- Welsh Government - 3rd Annual Report on the Implementation and Operation of Part 2 (Finance) of the Wales Act 2014 - 13 December 2017 PDF 302 KB
- Letter from the Cabinet Secretary for Finance to HMRC – 13 December 2017 PDF 64 KB
- Letter from HMRC to the Cabinet Secretary for Finance – 6 December 2017 PDF 136 KB
- Letter from the Cabinet Secretary for Finance - Welsh Revenue Authority Budgets for 2017/18 - 2019/20 - 4 December 2017 PDF 99 KB
- Letter from Cabinet Secretary for Finance and Local Government to the Chair – 21 September 2017 PDF 356 KB
- 2016
- Letter from Cabinet Secretary for Finance and Local Government to Chair regarding Fiscal Framework Agreement – 19 December 2016 PDF 479 KB
- The second annual report by the Secretary of State for Wales about the implementation and operation of Part 2 (Finance) of the Wales Act 2014 - 16 December 2016 PDF 60 KB
- The second annual report by Welsh Ministers about the implementation and operation of Part 2 (Finance) of the Wales Act 2014 - 14 December 2016 PDF 223 KB
- Preparations for the implementation of fiscal devolution: Welsh Government response - 9 December 2016 PDF 213 KB
- Auditor General for Wales report - Preparations for the implementation of fiscal devolution in Wales - December 2016 PDF 755 KB
- Letter from Cabinet Secretary for Finance and Local Government to Chair regarding Fiscal Framework- 27 October 2016 PDF 63 KB
- Letter from the Chair of Finance Committee to Cabinet Secretary for Finance and Local Government regarding Fiscal Framework - 17 October 2016 PDF 184 KB
- Letter from Cabinet Secretary for Finance and Local Government to Chair regarding Welsh Revenue Authority - 23 September 2016 PDF 53 KB