Meetings

The Committee noted the correspondence from the Minister for Finance and Local Government and agreed to write seeking further information.

The Committee noted the Written Statement by the Minister.

NDM8067 Rebecca Evans (Gower)

To propose that the Senedd in accordance with Standing Order 26.47:

Approves the Welsh Tax Acts etc. (Power to Modify) Bill

Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 3

The item started at 17.57

In accordance with Standing Order 26.50C, voting on the motion under this item was deferred until Voting Time.

NDM8067 Rebecca Evans (Gower)

To propose that the Senedd in accordance with Standing Order 26.47:

Approves the Welsh Tax Acts etc. (Power to Modify) Bill

Welsh Tax Acts etc. (Power to Modify) Bill, as amended at Stage 3

The result was as follows:

The motion was agreed.

The amendments have been grouped for the purposes of debate and the groupings will be debated as follows:

1. Restrictions on use of the power in section 1

1, 5, 6

2. Duty to promote public awareness

7

3. Review of the Act

8, 3, 4, 9

4. Expiry of the power under section 1

2, 10

Supporting Documents
Welsh Tax Acts etc. (Power to Modify) Bill (as amended at Stage 2)
Explanatory Memorandum (revised after Stage 2)
Marshalled list of amendments
Groupings of amendments
Draft statement on retrospection (revised after Stage 2)

The item started at 18.19

In accordance with Standing Order 26.36, the amendments were disposed of in the order which the sections and schedules to which they relate arise in the Bill.

Amendment 1 was agreed, in accordance with Standing Order 12.36.

A vote was taken on amendment 5:

Amendment 5 was not agreed.

A vote was taken on amendment 6:

Amendment 6 was not agreed.

A vote was taken on amendment 7:

Amendment 7 was not agreed.

A vote was taken on amendment 8:

Amendment 8 was not agreed.

Amendment 3 was agreed, in accordance with Standing Order 12.36.

Amendment 4 was agreed, in accordance with Standing Order 12.36.

Amendment 2 was agreed, in accordance with Standing Order 12.36.

Amendment 9 was not moved.

A vote was taken on amendment 10:

Amendment 10 was not agreed.

All sections and schedules of the Bill were deemed agreed, concluding Stage 3 proceedings.

The Committee noted the correspondence from the Minister for Finance and Local Government to the Chair of the Finance Committee.

The Committee will dispose of the amendments in the following order: Sections 1-8; Long title.

Rebecca Evans MS, Minister for Finance and Local Government

Andrew Hewitt, Head of Tax Legislation, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

Llyr Gruffydd MS, Plaid Cymru Spokesperson on Finance and Local Government

Supporting documents:

Marshalled List of Amendments (PDF, 169KB)

Groupings of Amendments (PDF, 93KB)

Welsh Tax Acts etc. (Power to Modify) Bill, as introduced (PDF, 103KB)

Explanatory Memorandum (PDF, 1.2MB)

Rebecca Evans MS, Minister for Finance and Local Government, Member in charge

Andrew Hewitt, Head of Tax Legislation, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

Llyr Gruffydd MS, Plaid Cymru Spokesperson on Finance and Local Government

2.1 In accordance with Standing Order 26.21, the Committee disposed of the following amendments to the Bill:

Amendment 7 (Llyr Gruffydd MS)

Amendment 8 (Llyr Gruffydd MS)

Amendment 9 (Llyr Gruffydd MS)

Amendment 10 (Llyr Gruffydd MS)

Amendment 12 (Peter Fox MS)

Amendment 20 (Llyr Gruffydd MS) was not moved.

Amendment 21 (Llyr Gruffydd MS) was not moved.

Amendment 13 (Peter Fox MS)

Amendment 1 (Rebecca Evans MS)

As amendment 1 was agreed, amendment 14 fell.

Amendment 15 (Peter Fox MS) was not moved.

Amendment 16 (Peter Fox MS)

Amendment 2 (Rebecca Evans MS)

Amendment 11 (Llyr Gruffydd MS) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 17 (Peter Fox MS)

Amendment 3 (Rebecca Evans MS) was agreed in accordance with Standing Order 17.34(i).

Amendment 4 (Rebecca Evans MS) was agreed in accordance with Standing Order 17.34(i).

Amendment 18 (Peter Fox MS) was not moved.

Amendment 19 (Peter Fox MS) was not moved.

Amendment 5 (Rebecca Evans MS) was agreed in accordance with Standing Order 17.34(i).

Amendment 6 (Rebecca Evans MS)

The Committee noted the correspondence from the Minister for Finance and Local Government.

NDM7987 Lesley Griffiths (Wrexham)

To propose that the Senedd, for the purposes of any provisions resulting from the Welsh Tax Acts etc. (Power to Modify) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

Voting on the motion under this item was deferred until Voting Time.

NDM7987 Lesley Griffiths (Wrexham)

To propose that the Senedd, for the purposes of any provisions resulting from the Welsh Tax Acts etc. (Power to Modify) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

The result was as follows:

The motion was agreed.

NDM7986 Lesley Griffiths (Wrexham)

To propose that the Senedd in accordance with Standing Order 26.11:

1. Agrees to the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill.

The Welsh Tax Acts etc. (Power to Modify) Bill and Explanatory Memorandum were laid before the Senedd on 13 December 2021.

The report of the Finance Committee on the Welsh Tax Acts etc. (Power to Modify) Bill was laid before the Senedd on 8 April 2022.

Supporting Documents
Welsh Government response to the Finance Committee Report
Report of the Legislation, Justice and Constitution Committee
Welsh Government response to the Legislation, Justice and Constitution Committee

The item started at 17.51

Voting on the motion under this item was deferred until Voting Time.

NDM7986 Lesley Griffiths (Wrexham)

To propose that the Senedd in accordance with Standing Order 26.11:

1. Agrees to the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill.

The Welsh Tax Acts etc. (Power to Modify) Bill and Explanatory Memorandum were laid before the Senedd on 13 December 2021.

The report of the Finance Committee on the Welsh Tax Acts etc. (Power to Modify) Bill was laid before the Senedd on 8 April 2022.

The result was as follows:

The motion was agreed.

The Committee noted the letter from the Minister for Finance and Local Government.

The Committee considered and agreed the draft report subject to minor changes.

Supporting documents:

FIN(6)-10-22 P1 – Draft report

FIN(6)-10-22 P2 - Letter from the Chair of the Legislation, Justice and Constitution Committee to the Minister for Finance and Local Government – 24 February 2022

FIN(6)-10-22 P3 – Letter from the Minister for Finance and Local Government to the Chair of the Legislation, Justice and Constitution Committee – 11 March 2022

2.1 The Committee agreed the draft report with minor changes.

The Committee considered the draft report and agreed to return to a revised version at the next meeting.

The Committee noted the correspondence from the Minister for Finance and Local Government.

Supporting documents:

FIN(6)-09-22 P2 - Key issues paper (Part 2)

3.1 The Committee considered the key issues.

Supporting documents:

FIN(6)-08-22 P1 Key issues paper

6.1 The Committee considered the key issues and agreed to revisit them at its meeting on 11 March.

5.1 The Committee considered the evidence.

Rebecca Evans MS, Minister for Finance and Local Government

Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division, Welsh Treasury

Andrew Hewitt, Head of Tax Legislation, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

Supporting documents:

Research Service Brief

3.1 The Committee took evidence from Rebecca Evans MS, Minister for Finance and Local Government; Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division, Welsh Treasury; Andrew Hewitt, Head of Tax Legislation, Welsh Treasury; and Lynsey Edwards, Legal Services, Welsh Government on the Welsh Tax Acts etc. (Power to Modify) Bill.

The Committee considered the evidence received during its session with the Minister for Finance and Local Government and agreed to write to her to seek further information. The Committee also discussed key matters for inclusion in its draft report.

Rebecca Evans MS, Minister for Finance and Local Government

Andrew Hewitt, Welsh Treasury

Anna Adams, Welsh Treasury

Lynsey Edwards, Legal Services, Welsh Government

The Committee received evidence from the Minister for Finance and Local Government in relation to the Welsh Tax Acts etc. (Power to Modify) Bill.

5.1 The Committee considered the evidence.

Sir Paul Silk

Professor Emyr Lewis, Aberystwyth Law School, Aberystwyth University

Supporting documents:

FIN(6)-06-22 P1 – Sir Paul Silk

FIN(6)-06-22 P2 – Professor Emyr Lewis

Research Service Brief

3.1 The Committee took evidence from Sir Paul Silk; and Professor Emyr Lewis, Aberystwyth Law School, Aberystwyth University on the Welsh Tax Acts etc. (Power to Modify) Bill.

7.1 The Committee considered the evidence.

Dyfed Alsop, Chief Executive, Welsh Revenue Authority

Sam Cairns, Chief Operating Officer, Welsh Revenue Authority

Dave Matthews, Head of Policy, Welsh Revenue Authority

Supporting documents:

Research Service Brief

5.1 The Committee took evidence from Dyfed Alsop, Chief Executive, Welsh Revenue Authority; Sam Cairns, Chief Operating Officer, Welsh Revenue Authority; and Dave Matthews, Head of Policy, Welsh Revenue Authority on the Welsh Tax Acts etc. (Power to Modify) Bill.

Frank Haskew, Head of Tax, Institute of Chartered Accountants in England and Wales

Richard Lloyd-Bithell, Senior Policy and Technical Manager, Chartered Institute of Public Finance and Accountancy

Glenn Collins, Head of Policy, Technical and Strategic Engagement, Association of Chartered Certified Accountants UK

Supporting documents:

FIN(6)-05-22 P2 – Institute of Chartered Accountants in England and Wales

FIN(6)-05-22 P3 - Chartered Institute of Public Finance and Accountancy

FIN(6)-05-22 P4 - Association of Chartered Certified Accountants UK

Research Service Brief

4.1 The Committee took evidence from Frank Haskew, Head of Tax, Institute of Chartered Accountants in England and Wales; Richard Lloyd-Bithell, Senior Policy and Technical Manager, Chartered Institute of Public Finance and Accountancy; and Glenn Collins, Head of Policy, Technical and Strategic Engagement, Association of Chartered Certified Accountants UK on the Welsh Tax Acts etc. (Power to Modify) Bill.

John Cullinane, Director of Public Policy, Chartered Institute of Taxation

Lakshmi Narain, Chair of the Chartered Institute of Taxation's Welsh Technical Committee

Supporting documents:

FIN(6)-05-22 P1 Chartered Institute of Taxation and Low Income Tax Reforms Group

Research Service Brief

3.1 The Committee took evidence from John Cullinane, Director of Public Policy, Chartered Institute of Taxation; and Lakshmi Narain, Chair of the Chartered Institute of Taxation's Welsh Technical Committee on the Welsh Tax Acts etc. (Power to Modify) Bill.

7.1 The Committee considered the evidence.

Rebecca Evans MS, Minister for Finance and Local Government

Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division

Andrew Hewitt, Head of Tax Legislation

Lynsey Edwards, Lawyer

Supporting documents:

Welsh Tax Acts etc. (Power to Modify) Bill, as introduced (PDF, 103KB)

Explanatory Memorandum (PDF, 1.2MB)

Statement of policy intent (PDF, 689KB)

Draft statement on retrospection (PDF, 329KB)

Research Service Brief

6.1 The Committee took evidence from Rebecca Evans MS, Minister for Finance and Local Government; Anna Adams, Deputy Director, Tax Strategy and Intergovernmental Relations Division; Andrew Hewitt, Head of Tax Legislation; and Lynsey Edwards, Lawyer on the Welsh Tax Acts etc. (Power to Modify) Bill.

Supporting documents:

FIN(6)-12-21 P2 – Approach to scrutiny

FIN(6)-12-21 P3 - Procedures to Modify Primary Tax Legislation in the UK

6.1 The Committee agreed its approach to Stage 1 scrutiny of the Welsh Tax Acts etc. (Power to Modify) Bill.

The Committee received a technical briefing from Welsh Government officials on the Welsh Tax Acts etc. (Power to Modify) Bill. The Committee was joined by Members of the Finance Committee for the briefing.

Business Committee agreed the timetable with an amended Stage 1 reporting deadline of 8 April 2022 at the request of the Finance Committee.

Business Committee agreed to refer the Bill to the Finance Committee for consideration of the general principles. Business Committee also agreed to defer a decision on the timetable for the Bill in order to consult the Finance Committee, and return to the matter at a future meeting.