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Tax Collection and Management (Wales) Act 2016

Summary and Background

3.The context and background to this Act was set out in Chapter 1 of the Welsh Government’s White Paper - Collection and management of devolved taxes in Wales, published on 23 September 2014(1).

4.In summary the Act makes provision for a Welsh tax system to enable the collection and management of devolved Welsh taxes. It establishes the Welsh Revenue Authority as a non-ministerial department which it is anticipated will be responsible for collecting Wales’ devolved taxes from April 2018(2). It also sets out the relationship between the tax authority and taxpayers in Wales, including the relevant powers, rights and duties.

5.The Act has 10 Parts comprising 195 sections and is arranged as follows:

  • Part 1 – Overview

  • Part 2 – The Welsh Revenue Authority

  • Part 3 – Tax Returns, Enquiries and Assessments

  • Part 4 – Investigatory Powers of WRA

  • Part 5 – Penalties

  • Part 6 – Interest

  • Part 7 – Payment and Enforcement

  • Part 8 – Reviews and Appeals

  • Part 9 – Investigation of Criminal Offences

  • Part 10 – Final Provisions

1

White Paper Collection and management of devolved taxes in Wales WG22945

2

The intention is to ‘switch off’ the UK-wide versions of the taxes insofar as they apply to Wales from April 2018. The UK Government will consult with Welsh Ministers before determining a final date for switching off the UK taxes in Wales.

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Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

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