2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
If we go to Glenn first on this.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
I know we've heard a bit from Glenn about this previously; I don't know if you had anything else to add.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
I'll bring Richard in and then Glenn, if there is anything to add.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Who would like to go first? Frank?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Thank you. I'll come on to Peter, then. Thank you, Peter.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Okay. I don't know if Glenn has got anything to add.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Either of the others. Richard, or—.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
I think Frank has talked a little bit about this already, so shall we come to you first, Frank?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Either of the others?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
I don't know who wants to go first, or if anybody can think of one.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Okay, thank you very much. I'll go over to Mike. Thank you.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Okay, thank you very much. I don't know if Richard has got anything to add, otherwise I'll move on to Mike. But if you've got some comments—.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
You're a big fan, yes. Frank, would you echo the sunset clause and maybe do you have a comment on the locking/unlocking mechanism that was proposed but didn't get carried through?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
And what about the locking out that we were talking about—the locking mechanism that they were talking about, I think, when they were starting out with this journey, but that hasn't made its way into the later stages? Is that something that is beneficial or…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
So, would a sunset clause be a better way, or a lock to unlock it in the first place?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Glenn, can you think of any aspects?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Have either of the other two got any thoughts on that? Richard, maybe.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Okay, thank you very much. So, given that the powers in the Bill would be used to address unknown future events, can you foresee any potential scenarios where the use of these powers could be considered controversial? If you wanted to just continue there…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
So, what are the strengths and weaknesses of this approach, compared to others? Maybe that's to the three of you, if there's anybody who wants to come in on that.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Do you feel that secondary legislation would be an appropriate mechanism for making significant tax changes like this? Or is primary—?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Yes. And Richard, I think, is nodding as well. But I'll give you chance to say so yourself.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
I see Frank nodding his head there. Is that the view of the three of you? Frank, you mentioned it in your previous answer, so I think you're probably saying the same sort of thing.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
So, do you think that the Bill highlights the need for a legislative budget process, to enable Welsh tax Acts to be made through primary legislation?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Glenn, did you have anything to add to that?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Thank you, Richard. Frank, would you like to comment?