MS, Cabinet Secretary for
Finance and Welsh Language: I am pleased to announce today the
launch of a public consultation on
making changes to the Welsh Tax Acts.1
In this consultation, the views are sought of the public,
individual lawyers and tax advisers with an interest in
constitutional and taxation matters (especially in how changes
are made to the rules that apply to taxes), and professional
bodies whose members have similar interests.
The consultation closes on Friday 28 November. Consideration of
the responses will help in meeting the statutory duty placed on
the Welsh Ministers under section 6 of the Welsh Tax Acts etc.
(Power to Modify) 2022 to publish the conclusions of a review of
the operation and effect of this Act by 8 September
2026. That review must include an assessment of alternative
legislative mechanisms for making changes to the Welsh Tax Acts
and regulations made under any of those Acts, and the responses
to this consultation and engagement work by my officials will
help in reaching those conclusions.
The outcome of this consultation will complement work being
undertaken to prepare a consultation on potential provisions for
inclusion in a Tax Maintenance Bill. Together, they will enable
the next Welsh Government and Senedd to work towards finding the
right approach to make changes to our Welsh Tax Acts.
This statement is being issued during recess to keep Members
informed. Should Members wish me to make a further statement or
to answer questions on this when the Senedd returns I would be
happy to do so.
1 The Tax Collection and Management (Wales) Act
2016, the Land Transaction Tax and Anti-avoidance of Devolved
Taxes (Wales) Act 2017 and the Landfill Disposals Tax (Wales)
Acts 2017.
