Draft Tax Collection and Management
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ANNEX to Welsh Revenue Authority Framework Document
ANNEX to Welsh Revenue Authority Framework Document Agreement between the Welsh Government and Welsh Revenue Authority March 2018 Introduction 1. This document is an Annex to the Welsh Revenue Authority Framework Document, which sets out the terms of an agreement between the Welsh Revenue Authority and the Welsh Government in support of constructive and clear relations between them. The Framework Document signposts to other key governance documents between the Welsh Government and Welsh Revenue Authority and each of these are contained in this annex. 2. The Governance documents have been issued mostly by the Welsh Government to the Welsh Revenue Authority. They are published in this Annex in the original format and language in which they were issued. INDEX Paragraph no. in Document Framework Document 2.5 Remit letter 2.6 Board - terms of reference 2.7 Chair’s job description 2.14 Chief Executive’s job description 2.14 Accounting Officer Memorandum 2.17 Accounting Officer Agreement between the Welsh Government Permanent Secretary, (“Principal Accounting Officer”) and the WRA Chief Executive, (“Accounting Officer”) 4.4 Accounts Directions Welsh Revenue Authority Board Terms of Reference & Standing Orders July 2018 v0.7 (Approved by Board 2 July 2018) Welsh Revenue Authority Terms of Reference and Standing Order v0.7 Purpose of this document i) This document contains the Terms of Reference and Standing Orders for the governing Board of the Welsh Revenue Authority (WRA), referred to as the Board. It documents: ▪ the background to the Board’s establishment; ▪ the purpose, roles and responsibilities of Board members; ▪ the structure and composition of the Board and its Committees; ▪ secretariat support provided to the Board and its Committees; ▪ Standing Orders (PART 2 of this document); and, ▪ a schedule of internal delegation (Annex C) that sets out which of its functions the Board has delegated to individual Board members, Committees or executive members/senior members of staff. -
Devolution, Brexit, and the Sewel Convention
REPORT Devolution, Brexit, and the Sewel Convention Professor Gordon Anthony About the Author Gordon Anthony is Professor of Public Law at Queen’s University Belfast. His main research interests are in the areas of judicial review, public authority liability, and the relationship between UK law and European law. Message from the Author With thanks to my colleagues, Chris McCrudden and John Morison, for their comments on a draft of this paper. Opinions, errors, and omissions are mine. Devolution, Brexit, and the Sewel Convention Introduction included negotiations about the Irish border. While that issue has not yet been resolved, the existing Brexit has given rise to a number of pressing EU-UK proposals envisage a very flexible approach constitutional challenges, not least how to to the border, including maintaining Custom Union involve the devolved institutions in the process and Single Market rules for Northern Ireland. of implementing EU withdrawal. At the level of That possibility has led both the Scottish and the negotiations with the EU, devolved engagement Welsh governments to argue that similar flexibility has been facilitated through the Joint Ministerial should be given to their territories – in other words, Committee on EU Negotiations – though the that they, too, should have the option of retaining Committee has been criticised as insufficiently economic ties with the EU. The point, certainly as proactive and lacking in partnership (and that is regards Scotland, is that this would be the least to say nothing about the fact that Northern Ireland damaging outcome given that a clear majority voted is not presently represented at meetings given in favour of remain. -
FUNDING PROSPERITY: CREATING a NEW TAX SYSTEM in WALES Dr Helen Rogers and Sara Closs-Davies
FUNDING PROSPERITY: CREATING A NEW TAX SYSTEM IN WALES Dr Helen Rogers and Sara Closs-Davies March 2019 @FSB_Wales fsb.wales FSB Wales: Funding Prosperity: Creating a New Tax System in Wales INDEX Foreword ....................................................................................................................................................................... 3 Introduction ................................................................................................................................................................... 4 Background ................................................................................................................................................................. 5 Background – Devolved Taxes Timeline .......................................................................................................... 6 Devolved taxes and the Welsh Revenue Authority ......................................................................................... 7 Findings • Context for the findings ......................................................................................................................................... 8 • Awareness of Welsh devolved taxes ................................................................................................................ 8 • Views on the potential impact of devolved Welsh taxes .......................................................................... 11 • Awareness of new Land Transaction Tax (LTT) .......................................................................................... -
Devolution, Debate and Change: Changing the UK’S Constitutional Settlements Carol Howells and Edwin Parks
Chapter 2 Devolution, debate and change: Changing the UK’s constitutional settlements Carol Howells and Edwin Parks Abstract Devolution has been ‘a process not an event’ resulting in new constitutional settlements . This chapter covers the processes of devolution, processes which mirror the first 50 years of the Open University and the first 22 years of the OU Law School. The chapter explores the devolution of powers to parliaments in Scotland and Wales. It begins with the referendums of the early 1970s and traces events leading up to both the initial transfer of powers and those resulting in subsequent transfer of powers. The process has not been without its critics and the use of differing models helped create complexity re-enforcing historical legacies. Devolution created new legal orders and challenged accepted traditional constitutional theory. The story is not yet over. 1. Introduction The establishment of The Open University (OU) in 1969 changed the landscape of higher education in the United Kingdom (UK). Its mission of being ‘Open to people, places, methods and ideas’1 and its promotion of social justice through high quality education2 has challenged thinking around educational practices. In the 50 years since it was established it has transformed the lives of many through its work and partnerships. It has students in over 90% of UK postcodes3 and continues to hold a unique position within the UK’s Higher Education sector working across, and receiving funding from, all four UK nations. In celebrating its 50th anniversary its Vice Chancellor expressed pride in being the UK’s only four nations university.4 During the OU’s 50-year history there have been significant changes and challenges within the higher education landscape. -
Agenda - Finance Committee
------------------------ Public Document Pack ------------------------ Agenda - Finance Committee Meeting Venue: For further information contact: External Location Bethan Davies Meeting date: Thursday, 23 March Committee Clerk 2017 0300 200 6372 Meeting time: 10.00 [email protected] 1 Introductions, apologies, substitutions and declarations of interest (10.00) 2 Paper(s) to note (10.00) Letter from the Secretary of State for Wales - Implementation of Fiscal Provisions – 21 February 2017 (Page 1) 3 Preparations for the implementation of fiscal devolution in Wales: Wales Audit Office Evidence Session (10.00-11.00) (Pages 2 - 40) Huw Vaughan Thomas – Auditor General for Wales Mike Usher –Director and Sector Lead, Health and Central Government, Wales Audit Office Richard Harries - Director, Financial Audit, Wales Audit Office Paper 1 - Wales Audit Office Report: Preparations for the implementation of fiscal devolution in Wales 4 Implementation of Fiscal Provisions in the Wales Act 2014: Ministerial evidence session (11.00-12.00) (Pages 41 - 79) Mark Drakeford – Cabinet Secretary for Finance and Local Government Andrew Jeffreys – Director, Treasury, Welsh Government Dyfed Alsop – Welsh Revenue Authority Implementation Director, Welsh Government Paper 2 – The second annual report by Welsh Ministers about the implementation and operation of Part 2 (Finance) of the Wales Act 2014 Paper 3 – Evidence paper from Cabinet Secretary for Finance and Local Government – 9 March 2017 5 Motion under Standing Order 17.42 to resolve to exclude -
Written Evidence from Elin Jones MS (TEC 33) Public Administration And
Written evidence from Elin Jones MS (TEC 33) Public Administration and Constitutional Affairs Committee The Work of the Electoral Commission inquiry I write in my capacity as the Llywydd (Presiding Officer) of the Welsh Parliament, commonly known as the Senedd, in response to the Committee’s call for evidence on the work of the Electoral Commission. This letter provides a summary of the interaction between the Electoral Commission and the Senedd within the context of devolved responsibility for elections. I have provided this as background context to assist the Committee in its inquiry. The funding and accountability arrangements of the Electoral Commission Amendments made to the Government of Wales Act 2006 by the Wales Act 2017 transferred responsibility for devolved Welsh Elections and devolved Welsh referendums from the UK Parliament to the Senedd. This included competence to legislate on the financing of the Electoral Commission and the preparation of reports by the Electoral Commission about the performance of its functions.1 The Senedd legislated earlier this year to allow for the Electoral Commission’s estimated expenditure in relation to devolved Welsh elections and devolved Welsh referendums to be funded from 2021-22 onwards from the Welsh Consolidated Fund.2 In accordance with this legislation, the Senedd has established a new committee, the Llywydd’s Committee, to scrutinise the Electoral Commission’s financial estimates and five-year work plans.3 This Committee is chaired by the Deputy Presiding Officer of the Senedd. It met for the first time on 6 November this year and subsequently published a report4 on its scrutiny of the Electoral Commission’s estimate for 2021-22 and current five-year plan. -
Welsh Taxes Outlook
Budget Responsibility Welsh taxes outlook December 2019 Contents Chapter 1 Introduction........................................................................................... 1 Fiscal devolution in Wales.................................................................. 1 The OBR’s role in forecasting Welsh tax revenue ................................. 2 Our approach to fiscal forecasting ..................................................... 6 Policy costings ................................................................................... 8 Dealing with uncertainty .................................................................. 13 Evaluating our forecasts .................................................................. 15 Forecast timetable ........................................................................... 17 Structure of the document ................................................................ 18 Chapter 2 Welsh rates of income tax .................................................................... 19 What are the ‘Welsh rates of income tax’? ........................................ 19 Methodology .................................................................................. 21 Latest forecast ................................................................................. 30 Key uncertainties ............................................................................. 32 Chapter 3 Land transaction tax ............................................................................ 35 Introduction ................................................................................... -
The Strange Reconstitution of Wales
THE STRANGE RECONSTITUTION OF WALES Richard Rawlings* Professor of Public Law, UCL; Honorary Distinguished Professor, Cardiff University; Leverhulme Major Research Fellow Wales; Devolution; Constitutional Change; Legislative Process; Brexit The emergence of determinedly forward-looking and principled approaches to the design and workings of the territorial constitution is a notable feature of public life in contemporary Wales. First Minister Carwyn Jones has adopted a ‘new Union’ mind-set in the light of devolution, so championing a looser and less hierarchical set of UK constitutional arrangements in which, grounded in popular sovereignty, the several systems of representative democracy pursue self-rule and shared rule in cooperative fashion.1 Building on, and even ranging beyond, the operational realities of quasi-federalism,2 some basic tenets of constitutional policy for the UK as a multi- (pluri-) national state3 are elaborated accordingly by the Welsh Government. Namely that the UK is best seen as a voluntary association of nations in which devolved institutions are effectively permanent features; in which the allocation of functions is based on the twin elements of subsidiarity and mutual benefit; and in which the relations of the four governments are characterised by mutual respect and parity of esteem.4 A form of ‘Greater England’ unionism, one which tolerates only limited territorial difference,5 this is not. Reference is also made in the context of Brexit to pooled and shared sovereignty within the UK,6 a challenging notion in more ways than one. For an uncodified constitution historically grounded in parliamentary sovereignty, such an advanced and even radical set of official perspectives is the more noteworthy coming as it does from the only devolved government fully committed to the UK. -
2018 06 21 Welsh Revenue Authority Letterhead
Llyr Gruffydd MS Chair - Finance Committee Welsh Parliament Cardiff Bay Cardiff CF99 1SN Email: [email protected] 22 May 2020 Dear Chair, I am writing to you concerning the timing of the Welsh Revenue Authority’s Annual Report and Accounts (ARA) for 2019-20. Before the COVID-19 pandemic, my intention was to have the ARA laid at the Senedd and published before the Summer recess. Given the exceptional circumstances in which we now find ourselves, I have reflected on this timetable and am now sharing my revised proposals, to keep you fully informed. As the accounting officer for the WRA, I have specific duties placed upon me in preparing the accounts. In particular, I am required to: • observe the Accounts Direction issued by the Welsh Ministers, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis; • make judgements and estimates on a reasonable basis; state whether applicable accounting standards as set out in HM Treasury’s Government Financial Reporting Manual (“the FReM”) have been followed and disclose and explain any material departures in the accounts; • confirm that the Annual Report and Accounts, as a whole, is fair, balanced and understandable and take personal responsibility for the Annual Report and Accounts and the judgements required for determining that it is fair, balanced and understandable; • publish the ARA as soon as reasonably possible after year end. I take these duties very seriously and I plan to meet them, however, the format and timing of the ARA will need to vary slightly this year. COVID-19 has resulted in key WRA personnel being redirected to support the Welsh Government during the pandemic; specifically, key members of my team who prepare and analyse performance data. -
Wales Act 2017
Status: This version of this Act contains provisions that are prospective. Changes to legislation: There are outstanding changes not yet made by the legislation.gov.uk editorial team to Wales Act 2017. Any changes that have already been made by the team appear in the content and are referenced with annotations. (See end of Document for details) View outstanding changes Wales Act 2017 2017 CHAPTER 4 An Act to amend the Government of Wales Act 2006 and the Wales Act 2014 and to make provision about the functions of the Welsh Ministers and about Welsh tribunals; and for connected purposes. [31st January 2017] BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:— PART 1 CONSTITUTIONAL ARRANGEMENTS Permanence of the National Assembly for Wales and Welsh Government 1 Permanence of the National Assembly for Wales and Welsh Government In the Government of Wales Act 2006, before Part 1 (National Assembly for Wales) insert— “PART A1 PERMANENCE OF THE ASSEMBLY AND WELSH GOVERNMENT A1 Permanence of the Assembly and Welsh Government (1) The Assembly established by Part 1 and the Welsh Government established by Part 2 are a permanent part of the United Kingdom's constitutional arrangements. 2 Wales Act 2017 (c. 4) Part A1 – Permanence of the Assembly and Welsh Government Document Generated: 2021-08-19 Status: This version of this Act contains provisions that are prospective. Changes to legislation: There are outstanding changes not yet made by the legislation.gov.uk editorial team to Wales Act 2017. -
Housing Information Group (HIG) Meeting 18 June 2021
Housing Information Group (HIG) Meeting 18 June 2021 Attendees Sarah Laing Gibbens Welsh Government Keryl Lanfear Rhondda Cynon Taf County Borough Council Cerys Purches-Phillips Ceredigion County Council Sue Leake Welsh Government Emma Williams Welsh Government Gowan Watkins Welsh Government Hannah Browne Gott Welsh Government Dan Bristow Wales Centre for Public Policy (WCPP) Matthew Kennedy Chartered Institute of Housing Cymru Alun Evans Citizens Advice Jenny Murphy Newport City Homes Sam Sullivan Data Cymru Louise Woodfine Public Health Wales Mark Harris Home Builders Federation Ltd Sian Coggins Welsh Government Keith Davies Ceredigion County Council Ryan David Welsh Government Janine Edwards Conwy County Borough Council Rhys Gwilym-Taylor Crisis Michael Bailey Bron Afon Matt Miller Carmarthenshire County Council Rhiannon Evans Citizens Advice Huw Maguire Welsh Government Huw Charles Welsh Government Lowri Wyn Morton Gwynedd County council Billy Houseman Welsh Government Rebeca Jones Gwynedd County council Brian Davies Welsh Government Chris Roberts Gwynedd County council Bob Smith Cardiff University Dave Jones Welsh Revenue Authority Jim McKirdle WLGA Sam Rees Royal Institution of Chartered Surveyors Karl Thomas Welsh Government Darren Hatton Welsh Government Sarah Scotcher Community Housing Cymru Kirsty Wells Housemark Nia Roblin United Welsh Housing Association Craig McLeod Welsh Government Simon White Welsh Government Paul Robinson Welsh Government Iddon Edwards Welsh Government Apologies Helen Bevan-Jones Bron Afon Nick Morris Crisis Chantal Jordan Carmarthenshire County Council Angie Bowen Carmarthenshire County Council Laura Morgan NHS Wales Ross Thomas Tai Pawb 1. Welcome and Introduction Amelia John (AJ), Welsh Government (WG) welcomed everyone to the meeting. 2. Minutes of last meeting and discussion around purpose of Group The minutes of the previous meeting were accepted. -
WELSH REVENUE AUTHORITY Appraisal of Location Options Final
OFFICIAL SENSITIVE WELSH REVENUE AUTHORITY Appraisal of location options Final Report (version 1.0) Official Sensitive: Location of the WRA Final report. February 2017 (v1.0) Contents Summary 3 Background 4 Context for this decision 4 Approach and engagement 6 Steps taken 7 Operational requirements and critical success factors 9 Other operational requirements 12 Appraisal assumptions 14 Option appraisal 14 Location short list 14 Summary - option appraisal matrix 16 Scoring method 17 Conclusions 18 Annex A – Functional suitability of short listed properties 20 Annex B – Scoring tables: 24 Specialist workforce Proximity to key stakeholders Welsh language skills Annex C – Landfill tax sites & stamp duty transaction tax map 28 2 Official Sensitive: Location of the WRA Final report. February 2017 (v1.0) Summary 1. The Welsh Revenue Authority (WRA) will lead on and be responsible for collecting the Welsh taxes: Land Transaction Tax and Landfill Disposals Tax from April 2018. 2. WRA Implementation Programme (WRAIP) officials have undertaken an options appraisal to help inform the Cabinet Secretary for Finance and Local Government’s decision concerning the office location of the WRA. 3. In considering the operational requirements of this new organisation a large number of business requirements have been identified. Three critical success factors have been determined and used to complete an options appraisal of six shortlisted locations. During appraisal full account has also been taken of the Welsh Government’s location strategy and this is reflected throughout this report. 4. The conclusion of the options appraisal is that south east Wales is the most operationally effective region for the WRA to be based, both for smooth transition on day one and successful delivery in the future.