Establishment of the Welsh Revenue Authority
The Tax Collection and Management (Wales) Act was passed by the Assembly on 8 March 2016 and received Royal Assent on 25 April 2016. Part 2 of the Act establishes the Welsh Revenue Authority and makes provision for membership of the WRA Board.
Under section 2 of the Act, the WRA was established as a corporate body with its own legal personality. It is a Crown body with the status of a non-ministerial department, as distinct from the status of a Welsh Government sponsored body.
The WRA became fully operational in April 2018, and is responsible for the collection of Land Transaction Tax and Landfill Disposals Tax, with scope to expand to take responsibility for further devolved taxes in the future.
Business type: Other
First published: 24/03/2017