Inquiry Into the Implementation of the Wales Act 2014 and Operation of the Fiscal Framework
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Llywodraeth Cymru Welsh Government Jocelyn Oavies AM Chair, Finance Committee National Assembly for Wales Cardiff Bay Cardiff CF991NA
Jane Hutt AC / AM Y Gweinidog Cyllid a Busnes y Llywodraeth Minister for Finance and Government Business Llywodraeth Cymru Welsh Government Jocelyn Oavies AM Chair, Finance Committee National Assembly for Wales Cardiff Bay Cardiff CF991NA i >J. ~t- November 2015 ~~~, At the Finance Committee's evidence session on 21 October in relation to the Tax Collection and Management (Wales) Bill, I committed to provide further information concerning Section 37 of GOWA 2006, and to review the record and clarify the current situation in discussions with HMRC about the management of Land Transaction Tax (L TT). In relation to Landfill Oisposals Tax (LOT) collection, I referred to Councillor Shotton's letter concerning local government's response to the invitation to consider devolved tax collection and therefore I attach a copy for information. I also confirmed in my Written Statement in June this year and at my attendances at Committee that I would provide the Assembly with an update on work to establish collection and management arrangements. This letter fulfils that commitment. Assembly scrutiny of the Welsh Revenue Authority When discussing how the Assembly might approach the future scrutiny of the Welsh Revenue Authority (WRA) I briefly mentioned section 37 of the Government of Wales Act 2006. I drew attention to this because the section confers broad powers on the Assembly to require a person to attend to give evidence or produce documents. The powers can be exercised by the Audit Committee or such other committee as the Assembly expressly authorise (by standing orders or otherwise). I also mentioned that the Tax Collection and Management Bill (the Bill) includes several measures that provide the Assembly with information to assist it to scrutinise the WRA. -
1 Explanatory Memorandum to the Land Transaction Tax (Transitional
Explanatory Memorandum to The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 This Explanatory Memorandum has been prepared by the Office of the First Minister and Cabinet Office of the Welsh Government and is laid before the National Assembly for Wales in conjunction with the above subordinate legislation and in accordance with Standing Order 27.1. Cabinet Secretary’s Declaration In my view, this Explanatory Memorandum gives a fair and reasonable view of the expected impact of the Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018. I am satisfied that the benefits justify the likely costs. Mark Drakeford AM – Cabinet Secretary for Finance 8 January 2018 1 1. Description 1.1 These Regulations make transitional provisions in respect of the introduction of land transaction tax (“LTT”) in Wales by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the LTTA Act”). The provisions ensure that transactions which take place on or after 1 April 2018 receive treatment which is consistent, meaning that transactions are not taxed twice under LTT and Stamp Duty Land Tax (“SDLT”), or not taxed at all. The Regulations also ensure that arrangements commenced prior to 1 April 2018 and for which certain reliefs (which exist in both regimes) were claimed will continue to be relieved under LTT (subject to certain conditions being met). The Regulations will also provide for transitional rules for the purposes of determining whether a transaction completed on or before 26 November 2018 is a higher rates residential property transaction where a person‘s main residence is being replaced. -
2008 IWA Annual Report
1 LAN 1 A- JL Sefydliad Materion Cymreig 1 Institute of Welsh Affairs REGISTERED COMPANY NUMBER:'*P%91X(ENfsCA~D WALES) 1 REGISTERED CHARITY NUMBE I I REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS 1 FOR THE YEAR ENDED 31 MARCH. 2008 1 FOR THE INSTITUTE OF WELSH AFFAIRS 1 1 1 1 1 1 1 1 Mitchell Meredith Chartered Accountants and Registered Auditors The Exchange I Fiveways Temple Street Llandrindod Wells 1 Powys LDI 5HG I 1 I I REGISTERED COMPANY NUMBER: 02151006 (England and Wales) REGISTERED CHARITY NUMBER: 1078435 1 1 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2008 1 FOR INSTITUTE OF WELSH AFFAIRS 1 1 1 1 1 1 1 1 I 1 1 I Mitchell Meredith Limited 34 High Street I Brecon Powys LD3 7AN I 1 I INSTITUTE OF WELSH AFFAIRS 1 CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2008 1 1 1 1 Page Chairman's Report I to 2 1 Report of the Trustees 3 to 11 Report of the Independent Auditors 12 1 Statement of Financial Activities 13 Balance Sheet 14 1 Notes to the Financial Statements 15 to 21 1 Detailed Statement ofFinancial Activities 22 to 23 1 1 1 I 1 I 1 1 1 I 1 I INSTITUTE OF WELSH AFFAIRS 1 CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2008 If the first half of the year 2007-08 in Wales was dominated by politics - the Assembly elections in May, the long aftermath of 1 negotiation between the parties and the advent ofnew legislative powers for the Assembly - the second half was overshadowed by darker economic clouds. -
Consultation on the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill
------------------------ Public Document Pack ------------------------ Agenda Supplement - Finance Committee Meeting Venue: For further information contact: Committee Room 3 - Senedd Bethan Davies Meeting date: 3 November 2016 Committee Clerk Meeting time: 09.00 0300 200 6372 [email protected] Please note the documents below are in addition to those published in the main Agenda and Reports pack for this Meeting - Consultation Responses: Consultation on the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill 9 Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill: Consideration of evidence (15.00-15.30) (Pages 1 - 83) Attached Documents: Contents LTTA 01 Land Registry LTTA 02 Geldards LLP LTTA 03 Country Land and Business Association Cymru LTTA 04 Council of Mortgage Lenders LTTA 05 The Chartered Institute of Taxation LTTA 06 Deloitte LTTA 07 Residential Landlords Association LTTA 08 The Institute of Chartered Accountants in England and Wales LTTA 09 Eversheds LTTA 10 Law Society LTTA 10a - Additional evidence from the Law Society LTTA 11 National Association of Estate Agents LTTA 12 Royal Institution of Chartered Surveyors LTTA 13 National Farmers' Union Cymru Agenda Item 9 Y Pwyllgor Cyllid Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) Ymatebion i’r Ymgynghoriad Hydref 2016 …………………………………. Finance Committee Consultation on the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill Consultation Responses October 2016 Pack Page 1 Cynnws | Contents -
The Barnett Formula
BRIEFING PAPER Number 7386, 28 May 2021 By Matthew Keep The Barnett formula Inside: 1. The formula 2. Issues 3. Recent fiscal devolution www.parliament.uk/commons-library | intranet.parliament.uk/commons-library | [email protected] | @commonslibrary Number 7386, 28 May 2021 2 Contents Summary 3 1. The formula 4 1.1 Introduction 4 1.2 How does the formula work? 5 Comparability percentage 5 Population proportions 6 Examples 7 1.3 UK Government spending announced outside of a spending review 7 1.4 A block grant floor for Wales 8 1.5 A non-statutory formula 9 1.6 Government transparency 9 1.7 Formula bypass 10 1.8 Origins 10 2. Issues 11 2.1 A needs-based formula 11 2.2 Equity 12 2.3 Barnett squeeze 13 3. Recent fiscal devolution 16 3.1 Block grant adjustment 16 Indexing BGAs in Scotland 17 Indexing BGAs in Wales 18 BGA in Northern Ireland 18 Further information about fiscal devolution 20 3.2 Recent legislation and Barnett 21 Appendix 1. Calculating the Home Office’s comparability percentage 24 Appendix 2. Calculating Scotland’s Barnett consequentials for 2018/19 25 Cover page image copyright: DIL_1336 by Switchology. Licensed under CC BY 2.0 / image cropped. 3 The Barnett formula Summary The devolved administrations in Scotland, Wales and Northern Ireland Details of how the receive grants from the UK Government that fund most of their devolved spending. The largest such grant is the ‘block grant’. administrations are funded, including the The Barnett formula calculates the annual change in the block grant. -
CARDIFF COUNTY COUNCIL PLANNING APPLICATIONS RECEIVED DURING WEEK ENDING 17Th JUNE 2021 the Attached List Shows Those Planning A
CARDIFF COUNTY COUNCIL PLANNING APPLICATIONS RECEIVED DURING WEEK ENDING 17th JUNE 2021 The attached list shows those planning applications received by the Council during the stated week. These applications can be inspected during normal working hours at the address below: PLANNING, TRANSPORT AND ENVIRONMENT COUNTY HALL CARDIFF CF10 4UW Any enquiries or representations should be addressed to the CHIEF STRATEGIC PLANNING, HIGHWAYS, TRAFFIC & TRANSPORTATION OFFICER at the above address. In view of the provisions of the Local Government (Access to Information) Act 1985, such representations will normally be available for public inspection. Future Planning Committee Dates are as follows: 21 July 2021 18 August 2021 Total Count of Applications: 46 ADAMSDOWN 21/01423/MNR Full Planning Permission Expected Decision Level: DEL Received: 04/06/2021 Ward: ADAMSDOWN Case Officer: James Fenton Applicant: MR ABDULAZIZ , 37, Broadway, Adamsdown Agents: SK DESIGNS, 58 CLEARWATER WAY, CLEARWATER WAY, LAKESIDE, CARDIFF, CF23 6DJ Proposal: CONVERSION OF COFFEE SHOP AND FLAT INTO 4NO. SELF CONTAINED FLATS WITH REAR DORMER AND FIRST FLOOR REAR EXTENSION AND ASSOCIATED WORKS At: 37 BROADWAY, ADAMSDOWN, CARDIFF, CF24 1QE BUTETOWN 21/01481/MJR Discharge of Condition(s) Expected Decision Level: DEL Received: 14/06/2021 Ward: BUTETOWN Case Officer: Chris Ellis Applicant: c/o Agent Willis Construction Ltd, , , Agents: LRM Planning, 22 Cathedral Road, Cardiff, , , CF119LJ Proposal: DISCHARGE OF CONDITIONS 9 (ARCHITECTURAL DETAIL DRAWING OF FIRST FLOOR DETAIL) AND CONDITIONS 25 (IMPORTED AGGREGATES) AND 27 (SITE WON MATERIALS) OF 16/00660/MJR At: SITE OF THE DEMOLISHED WHARF PUB, 121 SCHOONER WAY, ATLANTIC WHARF, CARDIFF, CF10 4EU 21/01482/MJR Reserved Matters Expected Decision Level: DEL Received: 14/06/2021 Ward: BUTETOWN Case Officer: Justin Jones Applicant: N/A Associated British Ports, , , Agents: DWD LLP, 6, New Bridge Street, London, , EC4V 6AB Proposal: THE ERECTION OF A WAREHOUSE (USE CLASS B8) WITH ANCILLARY VEHICLE STORAGE, OFFICE ACCOMMODATION, LANDSCAPING AND ASSOCIATED WORKS. -
Tax Policy Work Plan 2019
Y Pwyllgor Cyllid | Finance Committee FIN(5)-07-19 PTN2 Rebecca Evans AC/AM Y Gweinidog Cyllid a’r Trefnydd Minister for Finance and Trefnydd Ein cyf/Our ref MAP/RE/0498/19 Llyr Gruffydd AM Chair, Finance Committee National Assembly for Wales Cardiff Bay Cardiff CF99 1NA 27 February 2019 Dear Llyr, I am pleased to enclose the Welsh Government's tax policy work plan for 2019. The plan sets out the main themes and aspects of tax policy which I will be exploring during this year. In the autumn, I will publish a report summarising what we have learned, drawing out the main conclusions and implications for Welsh tax policy. I will seek opportunities for the National Assembly to debate some of the more strategic aspects of this work, and hope to discuss the work plan findings with the Finance Committee in the autumn. Yours sincerely, Rebecca Evans AC/AM Y Gweinidog Cyllid a’r Trefnydd Minister for Finance and Trefnydd Canolfan Cyswllt Cyntaf / First Point of Contact Centre: 0300 0604400 Bae Caerdydd • Cardiff Bay [email protected] Caerdydd • Cardiff [email protected] CF99 1NA Rydym yn croesawu derbyn gohebiaeth yn Gymraeg. Byddwn yn ateb gohebiaeth a dderbynnir yn Gymraeg yn Gymraeg ac ni fydd gohebu yn Gymraeg yn arwain at oedi. We welcome receiving correspondence in Welsh. Any correspondence received in Welsh will be answered in Welsh and corresponding in Welsh will not lead to a delay in responding. Tax policy work plan 2019 Foreword The Welsh Government’s tax policy is being The publication of our annual tax policy work developed in line with the principles set out in our plan is an important part of the communication Tax Policy Framework, including our aim to do so process – drawing on what we have learned so through engagement and collaboration. -
Understanding British and European Political Issues Understanding Politics
UNDERSTANDING BRITISH AND EUROPEAN POLITICAL ISSUES UNDERSTANDING POLITICS Series editor DUNCAN WATTS Following the review of the national curriculum for 16–19 year olds, UK examining boards have introduced new specifications for first use in 2001 and 2002. A level courses will henceforth be divided into A/S level for the first year of sixth form studies, and the more difficult A2 level thereafter. The Understanding Politics series comprehensively covers the politics syllabuses of all the major examination boards, featuring a dedicated A/S level textbook and three books aimed at A2 students. The books are written in an accessible, user-friendly and jargon-free manner and will be essential to students sitting these examinations. Already published Understanding political ideas and movements Kevin Harrison and Tony Boyd Understanding American government and politics Duncan Watts Understanding British and European political issues A guide for A2 politics students NEIL McNAUGHTON Manchester University Press Manchester and New York distributed exclusively in the USA by Palgrave Copyright © Neil McNaughton 2003 The right of Neil McNaughton to be identified as the author of this work has been asserted by him in accordance with the Copyright, Design and Patents Act 1988. Published by Manchester University Press Oxford Road, Manchester M13 9NR, UK and Room 400, 175 Fifth Avenue, New York, NY 10010, USA www.manchesteruniversitypress.co.uk Distributed exclusively in the USA by Palgrave, 175 Fifth Avenue, New York, NY 10010, USA Distribued exclusively in Canada by UBC Press, University of British Columbia, 2029 West Mall, Vancouver, BC, Canada V6T 1Z2 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data applied for ISBN 0 7190 6245 4 paperback First published 2003 111009080706050403 10987654321 Typeset by Northern Phototypesetting Co. -
The Future of Devolution After the Scottish Referendum
House of Commons Political and Constitutional Reform Committee The future of devolution after the Scottish referendum Eleventh Report of Session 2014–15 Report, together with formal minutes relating to the report Ordered by the House of Commons to be printed 23 March 2015 HC 700 Published on 29 March 2015 by authority of the House of Commons London: The Stationery Office Limited £0.00 The Political and Constitutional Reform Committee Mr Graham Allen MP (Labour, Nottingham North) (Chair) Mr Christopher Chope MP (Conservative, Christchurch) Tracey Crouch MP (Conservative, Chatham and Aylesford) Mark Durkan MP (Social Democratic & Labour Party, Foyle) Paul Flynn MP (Labour, Newport West) Duncan Hames MP (Liberal Democrat, Chippenham) Fabian Hamilton MP (Labour, Leeds North East) David Morris MP (Conservative, Morecambe and Lunesdale) Robert Neill MP (Conservative, Bromley and Chislehurst) Chris Ruane MP (Labour, Vale of Clwyd) Mr Andrew Turner MP (Conservative, Isle of Wight) The following Members were also members of the Committee during the Parliament: Mr Jeremy Browne MP (Liberal Democrat, Taunton Deane) Sheila Gilmore MP (Labour, Edinburgh East) Andrew Griffiths MP (Conservative, Burton) Simon Hart MP (Conservative, Camarthen West and South Pembrokeshire) Tristram Hunt MP (Labour, Stoke on Trent Central) Mrs Eleanor Laing MP (Conservative, Epping Forest) Yasmin Qureshi MP (Labour, Bolton South East) Stephen Williams MP (Liberal Democrat, Bristol West) Powers The Committee’s powers are set out in House of Commons Standing Orders, principally in Temporary Standing Order (Political and Constitutional Reform Committee). These are available on the Internet via www.publications.parliament.uk/pa/cm/cmstords.htm. Publication Committee reports are published on the Committee’s website at www.parliament.uk/PCRC-publications and by The Stationery Office by Order of the House. -
Geographies of Diversity in Cardiff
LOCAL DYNAMICS OF DIVERSITY: EVIDENCE FROM THE 2011 CENSUS OCTOBER 2013 Prepared by ESRC Centre on Dynamics of Ethnicity (CoDE) Geographies of diversity in Cardiff Summary Figure 1. Ethnic diversity in Cardiff, 1991-2011 • The ethnic minority population, as measured by non-white residents, increased a) Increased ethnic minority share of the population, 1991-2011 between 1991 and 2011 by 31,800 in Cardiff. Total population – 346,090 • Despite this growth, the White British ethnic 2011 4% 80% 15% group, only measured since 2001, remains the largest ethnic group in the city accounting for 80% of the population. Total population – 310,088 • Other White is the largest ethnic minority 2001 2% 88% 9% group in Cardiff accounting for 3.5% of the population. The group is clustered in the centre of the city. Total population – 296,941 93% (includes 1991 White Other & 7% • The other main ethnic minority groups in Cardiff White Irish) are Indian, Pakistani and African. These groups are less evenly spread in the city and wider region than the Other White group and are clustered in White Other White Irish White British Non-White historic settlement areas, including Riverside and Notes: White Irish <1% in 2001 and 2011. Figures may not add due to rounding. Grangetown wards. b) Growth of ethnic minority groups, 1991-2011 • There is evidence of dispersal of ethnic 2011 Census estimates minority groups from areas in which they 70,000 (% change from 2001 shown in brackets): have previously clustered. Indian 9,435 (88%) • The Indian, African and Other White ethnic 60,000 Pakistani 6,960 (40%) minority groups are growing more rapidly in African 6,639 (162%) wards where they are least clustered and slower 50,000 Chinese 6,182 (105%) in wards where they are most clustered. -
U:\Reports\Deldecided Lst by Ward.Rpt
Page: 1 Applications decided by Delegated powers between 01/11/2006and 30/11/2006 Ward: ADAMSDOWN AppNum Registered AppName Proposal Location Dcn DcnDate 06/02094/C 14/09/2006 Eagles Properties CONVERSION OF EXISTING FRONTAGE 1-3, Howard Terrace, Adamsdown, REF 16/11/2006 BUILDING INTO 4 APARTMENTS AND THE Cardiff DEMOLITION OF THE REAR EXTENSIONS. CONSTRUCTION OF A TWO AND THREE STOREY REAR EXTENSION TO PROVIDE 6 APARTMENTS AND ALTERATIONS 06/02112/C 22/09/2006 Ms Eagles CONVERSION OF FRONTAGE BUILDING INTO 5 1-3 Howard Gardens, Adamsdown, REF 01/11/2006 APARTMENTS, DEMOLITION OF EXISTING REAR Cardiff EXTENSION AND ERECTION OF NEW REAR EXTENSION TO PROVIDE 4 APARTMENTS AND ALTERATIONS 06/02155/C 20/09/2006 Maurice Gilbert DOUBLE STOREY HEIGHT MAIN ENTRANCE Brunel House, 2 Fitzalan Road, PER 15/11/2006 LOBBY AND DISABLED PERSONS ACCESS, Adamsdown, Cardiff TOGETHER WITH HEAT PUMP AND ENCLOSURE, AND GENERAL LANDSCAPING 06/02217/C 03/10/2006 Prestige Residential CONVERSION TO 3 FLATS WITH GROUND AND 1 Planet Street, Adamsdown, Cardiff PER 28/11/2006 Developmetns FIRST FLOOR REAR EXTENSIONS AND REAR DORMER AND ALTERATIONS 06/02396/C 23/10/2006 Mr Naser CONVERSION OF FIVE BEDROOM HOUSE INTO 234 Arthur Street, Adamsdown, Cardiff PER 22/11/2006 TWO BEDROOM SELF CONTAINED FLATS Ward: BUTETOWN 06/02159/C 20/09/2006 Steve Poole SINGLE STOREY CONSERVATORY IN REAR 6 Bute Esplanade, Butetown, Cardiff REF 15/11/2006 GARDEN 06/02244/C 29/09/2006 Asquith Commercial EXTENSION OF EXISTING INDUSTRIAL UNIT ANDUnit 5, Charnwood Park, Clos Marion, PER 23/11/2006 -
Homelessness Law
Heriot-Watt University Research Gateway The ‘ideal’ homelessness law Citation for published version: Fitzpatrick, S & Davies, L 2021, 'The ‘ideal’ homelessness law: balancing ‘rights centred’ and ‘professional- centred’ social policy', Journal of Social Welfare and Family Law, vol. 43, no. 2, pp. 175-197. https://doi.org/10.1080/09649069.2021.1917712 Digital Object Identifier (DOI): 10.1080/09649069.2021.1917712 Link: Link to publication record in Heriot-Watt Research Portal Document Version: Publisher's PDF, also known as Version of record Published In: Journal of Social Welfare and Family Law Publisher Rights Statement: © 2021 The Author(s). General rights Copyright for the publications made accessible via Heriot-Watt Research Portal is retained by the author(s) and / or other copyright owners and it is a condition of accessing these publications that users recognise and abide by the legal requirements associated with these rights. Take down policy Heriot-Watt University has made every reasonable effort to ensure that the content in Heriot-Watt Research Portal complies with UK legislation. If you believe that the public display of this file breaches copyright please contact [email protected] providing details, and we will remove access to the work immediately and investigate your claim. Download date: 27. Sep. 2021 Journal of Social Welfare and Family Law ISSN: (Print) (Online) Journal homepage: https://www.tandfonline.com/loi/rjsf20 The ‘ideal’ homelessness law: balancing ‘rights centred’ and ‘professional-centred’ social policy Suzanne Fitzpatrick & Liz Davies To cite this article: Suzanne Fitzpatrick & Liz Davies (2021) The ‘ideal’ homelessness law: balancing ‘rights centred’ and ‘professional-centred’ social policy, Journal of Social Welfare and Family Law, 43:2, 175-197, DOI: 10.1080/09649069.2021.1917712 To link to this article: https://doi.org/10.1080/09649069.2021.1917712 © 2021 The Author(s).