Stage

Documents

Bill introduced: 12 September 2016

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, as introduced (831KB)

Explanatory Memorandum (PDF, 1.3MB)

Presiding Officer’s Statement: 12 September 2016 (PDF, 126KB)

Written Statement by the Cabinet Secretary for Finance and Local Government: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill: 12 September 2016 (PDF, 218KB)

Business Committee’s Report on the timetable for consideration of the Bill: 13 September (PDF, 58KB)

Plenary Statement: The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill: 13 September 2016

Statement of policy intent (PDF, 251KB)

Legislative glossary (Welsh language version only (PDF, 208KB)

Technical glossary (PDF, 187KB)

Written Statement by the Cabinet Secretary for Finance and Local Government: Setting rates and bands for land transaction tax: 15 September 2016 (PDF, 85KB)

Stage 1: Committee considerations of general principles

The Finance Committee issued a call for evidence, which closed on 21 October 2016.

Committee dates

The Finance Committee considered the Bill on the following dates:

Additional information

Letter from the Presiding Officer to the Chair – 16 September 2016 (PDF, 378KB)

Letter from the Cabinet Secretary for Finance and Local Government – 28 September 2016 (PDF, 139KB)

Letter from the Chair of Finance Committee to Alistair Brown, Scottish Government - 04 October 2016 (PDF, 161KB)

Letter from the Chair of Finance Committee to the Cabinet Secretary for Finance and Local Government - 5 October 2016 (PDF, 135KB)

Letter from the Cabinet Secretary for Finance and Local Government - 11 October 2016  (PDF, 122KB)

Written Statement by the Cabinet Secretary for Finance and Local Government: Update on Land Transaction Tax: higher rate for purchases of additional residential properties - 14 October 2016 (PDF, 185KB)

Letter from the Cabinet Secretary for Finance and Local Government to the Constitutional and Legislative Affairs Committee (PDF, 103KB)

Letter from the Cabinet Secretary for Finance and Local Government to the Finance Committee -2 November 2016 (PDF, 474KB)

The Constitutional and Legislative Affairs Committee considered the Bill on the following dates:

Following the meeting on 3 October 2016 the:

• Cabinet Secretary for Finance and Local Government wrote to the Constitutional and Legislative Affairs Committee on 18 October 2016 [PDF, 100KB]; and
• Constitutional and Legislative Affairs Committee wrote to the Cabinet Secretary for Finance and Local Government on 21 October 2016 [PDF, 154KB]. The Cabinet Secretary for Finance and Local Government responded on 1 November 2016 (letter [PDF, 90KB], annex [PDF, 70KB].

Committee reports

Finance Committee Stage 1 Report – December 2016 (PDF, 997KB)

Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - 10 January 2017  (PDF, 228KB)

Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - 23 January 2017 (PDF, 494KB)

Joint letter from the Welsh Government and HMRC on the transition of devolved Welsh taxes - 26 January 2017 (PDF, 156KB)

Letter from the Cabinet Secretary for Finance and Local Government to the Finance Committee - 20 March 2017 (PDF, 49KB)

Constitutional and Legislative Affairs Committee Stage 1 report (PDF, 1MB)

Response by the Cabinet Secretary for Finance and Local Government to the Constitutional and Legislative Affairs Committee's Stage 1 Report, 10 January 2017 (PDF, 229KB)

Stage 1: Debate in Plenary on general principles

A debate took place in Plenary on 10 January 2017. The motion to agree the general principles of the Bill was agreed.

Financial Resolution

A Financial Resolution was agreed in Plenary on 10 January 2017.

Stage 2: Committee consideration of amendments

The Finance Committee agreed on 19 January 2017, under Standing Order 26.21, that the order of consideration for Stage 2 proceedings will be: Sections 2-13; Schedule 2; Sections 14-17; Schedule 3; Section 18; Schedule 4; Sections 19-30; Schedules 8-21; Sections 31-32; Schedule 5; Sections 33-40; Schedule 6; Section 41; Schedule 7; Sections 42-75; Schedule 22; Sections 76-80; Section 1; Schedule 1; Long title.

Stage 2 consideration took place in Committee on Thursday 16 February 2017.

Notices of Amendments

Stage 3: Plenary consideration of amendments

Following the completion of Stage 2 proceedings, Stage 3 commenced on 17 February 2017. 

The National Assembly for Wales agreed on 21 March 2017, under Standing Order 26.36, that the order of consideration for Stage 3 proceedings will be: Sections 2-13; Schedule 2; Sections 14-17; Schedule 3; Section 18; Schedule 4; Sections 19-24; Schedule 5; Sections 25-30; Schedules 9-22; Sections 31-32; Schedule 6; Sections 33-41; Schedule 7; Section 42; Schedule 8; Sections 43-76; Schedule 23; Sections 77-81; Section 1; Schedule 1; Long title.

Stage 3 consideration and disposal of amendments took place in Plenary on 28 March 2017. All sections and Schedules of the Bill were deemed agreed.

Notices of Amendments

Notice of Amendments – 16 March 2017 (PDF, 128KB)

Welsh Government: Purpose and Effect table - 16 March 2017 (PDF, 194KB)

Notice of Amendments – 20 March 2017 (PDF, 69KB)

Notice of Amendments – 21 March 2017 (PDF, 85KB)

Technical note from the Cabinet Secretary for Finance and Local Government – Stage 3 amendments – 23 March 2017 (PDF, 251KB)

Marshalled List of Amendments (Version 2) – 23 March 2017 (PDF, 137KB)

Groupings of Amendments – 23 March 2017 (PDF, 71KB)

Bill as amended

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, as amended at Stage 3 (PDF, 1MB) (Amendments to the Bill since the previous version are indicated by sidelining in the right margin). Please note that this version may be subject to non-substantive changes/printing corrections.

Printing Changes to the Bill as amended at Stage 3 (PDF, 198KB)

Stage 4: Passing of the Bill in Plenary

The Bill was agreed by the Assembly in accordance with Standing Order 12.36 on 4 April 2017.

Presiding Officer’s Statement - Section 111A(3) of the Government of Wales Act 2006 - Land Transaction and Anti-avoidance of Devolved Taxes (Wales) Bill – 4 April 2017 (PDF, 130KB)

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, as passed  (PDF, 1 MB)

Printing Changes to the Bill as passed (PDF, 247KB)

Post-stage 4

The Attorney General (PDF, 37KB) and Counsel General (PDF, 176KB) wrote to the Chief Executive and Clerk of the Assembly to advise that they would not be referring the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill to the Supreme Court under Sections 112 or 114 of the Government of Wales Act 2006.

Date of Royal Assent

Royal Assent (PDF, 49KB) was given on 24 May 2017.