Welsh Tax Acts etc. (Power to Modify) Act 2022
Welsh Tax Acts etc. (Power to Modify) Act 2022
A Welsh Government Bill,
introduced by Rebecca Evans MS, Minister for Finance and
Local Government.
The Business Committee has remitted the Bill to the Finance
Committee.
About the Bill
The Bill provides Welsh
Ministers with a regulation making power to enable them to modify Welsh Tax
Acts (and subordinate legislation made under them) for one or more of the
following purposes:
- to ensure the devolved Welsh taxes (Landfill Disposals Tax and Land Transaction Tax) are not imposed where to do so would be incompatible with international obligations;
- to protect against tax avoidance in relation to devolved Welsh taxes;
- to respond to changes made by the UK Government to predecessor UK taxes (Stamp Duty Land Tax or Landfill Tax) which affect, or may affect, the amount paid into the Welsh Consolidated Fund; and
- to respond to decisions of the courts/tribunals which affect, or may affect, the operation of the Welsh Tax Acts, or any regulations made under them.
‘Welsh
Tax Acts’ refers to the Tax
Collection and Management (Wales) Act 2016, the Land
Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
and the Landfill
Disposals Tax (Wales) Act 2017.
The
Bill enables Welsh Ministers to make changes to the devolved Welsh taxes,
including imposing changes to the amounts payable by taxpayers. Welsh Ministers
may also make provision having retrospective effect. However a new penalty or a
change to an existing penalty may not be imposed retrospectively. The Bill also
places a duty on Welsh Ministers to publish a policy statement on the use of
the power to make regulations with retrospective effect.
The
Bill permits Welsh Ministers to make regulations that:
- only come into force once the Senedd has approved the making of them; or
- come into force straight away but which require subsequent approval by the Senedd.
Further detail about the Bill can be found in its accompanying Explanatory Memorandum.
Current Stage
BillStageAct
The
Welsh Tax
Acts etc. (Power to Modify) Act 2022 (external website) became law in Wales (external
website) on 8 September 2022.
Record of Passage in the
Welsh Parliament
The
following table sets out the dates for each stage of the Bill’s passage through
the Welsh Parliament.
¬¬¬Date
of Royal Assent (8 September 2022)
Royal Assent
(PDF, 159KB) was given on 8 September 2022.
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¬¬¬Post
Stage 4 (13 July 2022)
The
Secretary
of State for Wales (PDF, 60KB) and the Counsel
General (PDF, 162KB) wrote to the Llywydd to advise that they would not be
referring the Welsh Tax Acts etc. (Power to Modify) Bill to the Supreme Court
under Sections 114, 111B or 112 of the Government of Wales Act 2006.
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Stage
4 proceedings took place in Plenary on 12
July 2022.
Welsh
Tax Acts etc. (Power to Modify) Bill, as passed (PDF, 108KB)
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¬¬¬Stage
3 (10 June 2022 – 5 July 2022)
Stage
3 began on 10 June 2022. Stage 3 consideration and disposal of amendments to
the Bill (as amended at Stage 2) took place in Plenary on 5
July 2022.
The
Bill was considered in the following order: Sections 1 – 10; Long title.
Groupings
of Amendments – 30 June 2022 (PDF, 89KB)
Marshalled
List of Amendments – 30 June 2022 (PDF, 109KB)
Notice
of Amendments – 27 June 2022 (PDF, 101KB)
Notice
of Amendments – 24 June 2022 (PDF, 83KB)
Notice
of Amendments – 21 June 2022 (PDF, 82KB)
Welsh
Government: Purpose and Effect table (PDF, 106KB)
Welsh
Tax Acts etc. (Power to Modify) Bill, as amended at Stage 3 (PDF, 115KB)
Letter
from the Minister for Finance and Local Government – 12 July 2022 (PDF,
150KB)
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¬¬¬Stage
2,
Committee consideration of amendments (27 April 2022 – 9 June 2022)
Stage
2 began on 27 April 2022.
Details
of tabled amendments were published here.
The
Committee disposed of the amendments in the following order: Sections 1-8; Long
title.
Marshalled
List of Amendments – 1 June 2022 (PDF 169KB)
Groupings
of Amendments – 1 June 2022 (PDF 93KB)
Notice
of Amendments – 31 May 2022 (PDF, 95KB)
Notice
of Amendments – 30 May 2022 (PDF 115KB)
Notice
of Amendments - 26 May 2022 (PDF 103KB)
Welsh
Government: Purpose and Effect table – 27 Mai 2022 (PDF 327KB)
Notice
of Amendments – 27 April 2022 (PDF 88KB)
Welsh
Government: Purpose and Effect table – 28 April 2022 (PDF 301KB)
Stage
2 consideration took place in committee on 9
June 2022.
Welsh
Tax Acts etc. (Power to Modify) Bill, as amended at Stage 2 (PDF, 110KB)
Printing
changes to the Bill as amended at Stage 2 (PDF, 83KB)
Explanatory
Memorandum, revised after Stage 2 (PDF, 684KB)
Draft
statement on retrospection, revised after Stage 2 (PDF, 216KB)
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¬¬¬
Financial Resolution
In
accordance with Standing Order 26.68 the Presiding Officer indicated that a
financial resolution was required for this Bill. Further information about financial
resolutions is available in section 3 of the Guide
to the scrutiny stages for Public Bills.
A
Financial Resolution was agreed in Plenary on 26
April 2022.
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¬¬¬Stage
1, (13 December 2021 – 26 April 2022)
A debate took place in Plenary on 26
April 2022. The motion to agree the general principles of the Bill was
agreed.
The Finance Committee agreed its approach to Stage 1 consideration on 16 December 2021.
Written Consultation responses
Bill Summary (PDF 423KB)
Committee dates
The
Finance Committee considered the Bill on the following dates:
Date and Agenda |
Purpose of meeting |
Transcript |
Senedd.TV |
Consideration of Approach to Stage 1 Scrutiny (Private) |
(private) |
(private) |
|
Minister for Finance and Local Government |
|||
Oral evidence sessions |
|||
Oral evidence sessions |
|||
Minister for Finance and Local Government |
|||
Private discussion of report contents |
(private) |
(private) |
|
Private discussion of report contents |
(private) |
(private) |
|
Consideration of draft report |
(private) |
(private) |
The
Finance Committee laid its report (PDF, 1.4MB)
on 8 April 2022. The Committee received a response
(PDF, 202KB) from the Welsh Government on 11 May 2022.
Documentation
The
Legislation, Justice and Constitution Committee considered the Bill on
the following date:
Date and Agenda |
Purpose of meeting |
Transcript |
Senedd.TV |
Minister for Finance and Local Government |
The
Legislation, Justice and Constitution Committee laid its report (PDF,
1.3MB) on the Bill on 8 April 2022. The Committee received a response
(PDF, 223KB) from the Welsh Government on 11 May 2022.
Documentation
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¬¬¬Bill
introduced (13 December 2021)
Welsh Tax Acts
etc. (Power to Modify) Bill,
as introduced (PDF, 103KB)
Explanatory
Memorandum (PDF, 1.2MB)
Presiding
Officer’s Statement: 13 December 2021 (PDF, 92KB)
Statement
of Policy Intent (PDF, 689KB)
Draft
Statement on Retrospection (PDF, 329KB)
Statement by the
Minister for Finance and Local Government – 14 December 2021
Business Committee
- Timetable for consideration of the Welsh Tax Acts etc. (Power to Modify) Bill
(PDF, 41KB)
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Contact information
Clerk:
Georgina Owen
Email: SeneddFinance@senedd.wales
Business type: Bill
First published: 13/12/2021
Documents
- Letter from the SoS to the Presiding Officer - 1 August 2022 PDF 60 KB
- Letter from the Counsel General to the Presiding Officer - 26 July 2022 PDF 162 KB
- Welsh Tax Acts etc. (Power to Modify) Bill, as passed PDF 108 KB
- Letter from the Minister for Finance and Local Government - 12 July 2022 PDF 150 KB
- Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 3 (checked) PDF 115 KB
- Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 3 (unchecked) PDF 115 KB
- Groupings of Amendments - 30 June 2022 PDF 89 KB
- Marshalled List of Amendments - 30 June 2022 PDF 109 KB
- Draft statement on retrospection, revised after Stage 2 PDF 216 KB
- Notice of amendments - 27 June 2022 PDF 101 KB
- Explanatory Memorandum, revised after stage 2 PDF 684 KB
- Notice of Amendments - 24 June 2022 PDF 87 KB
- Purpose and effect table - 22 June 2022 PDF 106 KB
- Notice of Amendments - 21 June 2022 PDF 82 KB
- Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 2 (checked) PDF 110 KB
- Printing changes to the Bill as amended at Stage 2 PDF 83 KB
- Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 2 (unchecked) PDF 110 KB
- Groupings of Amendments – 9 June 2022 PDF 93 KB
- Marshalled List of Amendments PDF 169 KB
- Welsh Government response - Finance Committee PDF 202 KB
- Welsh Government response - LJC Committee PDF 223 KB
- Notice of amendments - 31 May 2022 PDF 84 KB
- Notice of amendments - 30 May 2022 PDF 117 KB
- purpose and effect table - 27 May 2022 PDF 327 KB
- Notice of Amendments - 26 May 2022 PDF 103 KB
- Purpose and effect table - 28 April 2022 PDF 301 KB
- Notice o Amemdments - 27 April 2022 PDF 88 KB
- Response from the Minister for Finance and Local Government to the Chair of the Legislation, Justice and Constitution Committee in advance of the General Principles Debate – 22 April 2022 PDF 428 KB
- Response from the Minister for Finance and Local Government to the Chair of the Finance Committee in advance of the General Principles Debate – 22 April 2022 PDF 547 KB
- Letter from the Minister for Finance and Local Government to the Chair of the Legislation, Justice and Constitution Committee: Welsh Tax Acts etc. (Power to Modify) Bill - 11 March 2022 PDF 648 KB
- Letter from the Chair of the Legislation, Justice and Constitution Committee to the Minister for Finance and Local Government: Welsh Tax Acts etc. (Power to Modify) Bill - 24 February 2022 PDF 183 KB
- Letter from the Minister for Finance and Local Government to the Chair of the Finance Committee regarding the request for further information – 24 January 2022 PDF 276 KB
- Letter from the Chair of the Finance Committee to the Minister for Finance and Local Government regarding the cost of implementing changes to LTT - 10 January 2022 PDF 96 KB
- Draft statement on retrospection (PDF, 329KB) PDF 328 KB
- Statement of policy intent (PDF, 689KB) PDF 688 KB
- Hide the documents
Consultations
- Welsh Tax Acts etc. (Power to Modify) Bill (completed)