, Deputy First Minister and Cabinet Secretary
for Climate Change and Rural Affairs: The Auditor General
for Wales, Adrian Crompton and I have today laid Natural
Resources Wales' Annual Report and Accounts for 2023-24 before
the Senedd in meeting the duties set out in the Natural Resources
Body for Wales (Establishment) Order 2012.
Members may want to note that Natural Resources Wales' Annual
Report and Accounts for 2023-24 include details of HM Revenue and
Customs' (HMRC) investigations into NRW's historic compliance
with off-payroll working (more commonly known as IR35)
requirements, and the extent of the potential liability that
maybe owed.
NRW and HMRC are continuing to discuss this matter in order to
bring about a resolution. The Welsh Government will continue to
work with NRW and provide the necessary support as it goes
through this process.
Since becoming aware of the matter, the Welsh Government has
increased its engagement with NRW to track and monitor its
progress in resolving the issue and to learn lessons from how the
position came about.
I have asked my officials to work with NRW to develop enhanced
monitoring arrangements to provide assurance and confidence in
the oversight and financial and risk management arrangements in
place. I have also asked the Chair of NRW to take a number
of steps to further enhance capacity and capability within NRW.
There is no doubt that the professional and passionate staff
within NRW work hard every day to help to protect our environment
and the health and wellbeing of people in Wales. The Welsh
Government continues to support NRW in undertaking their crucial
role and to hold them to account in that delivery.
