2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Thank you very much for giving your time this morning to come here to this virtual session, and it's great to see you here. So, we'll crack on with some questions, and I'll start. We're trying to understand the rationale for setting tax law through primary…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Lovely. And then Richard.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Croeso cynnes—a warm welcome. And on my screen then, Glenn.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 3
Croeso nôl, a gobeithio bod pawb yn iawn. Mae tri arall wedi dod atom ni i roi tystiolaeth. Rŷn ni'n falch iawn o'ch gweld chi. A fyddech chi'n gallu nodi'ch enwau a'ch swyddogaeth ar gyfer y record, os gwelwch yn dda? Fe wnawn ni gychwyn efo Frank, os…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
We'll go into a private session now in 10 seconds.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Yes. Excellent. Thank you very much. I think that brings us to the conclusion unless anybody has any further burning questions. But, thank you so much for your time this morning. It's been great to talk to you, and thank you for giving the evidence that you…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Just one thing, I suppose. It's a 'yes' or 'no' answer, I suppose. Is this legislation necessary?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Thank you, Mike, and thank you for those. I'll come over to Peter now.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Thank you very much. We'll move on to Mike.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay, thank you very much. That concludes my questions. I'm going to pass over to Rhianon Passmore now, please.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay. Thank you.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
So, with sunset clauses, then, are they generally principles of tax law, or is it just specific for this type of Bill? Or is it something that—?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay, thank you. And my final question: can you explain why a legislative sunset clause or mandatory pre-authorisation should be considered, and how these could be used to ensure that a proposed legislative process for amending the Welsh tax Acts is…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay. You felt that the volume of legislative change currently required for devolved taxation is insufficient to justify an annual finance Bill process in Wales, but this option should be kept under review. Can you suggest at what point you would conclude…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay. Thank you very much. So, the second question I've got: in your view, would primary legislation mechanisms, such as a dedicated fast-track or expedited Bill process, be a better way of making urgent changes to Welsh tax Acts than a proposal in this Bill…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay, thank you. If you've nothing to add, obviously, to either point, then we would move on, but Lakshmi, did you have anything to add?
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
That's fine. We'll start with John. Thanks.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Okay, fine. We'll start with John, no problem.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Lovely. Welcome, this morning. Thank you, both, for giving of your time. We've got quite a few questions, as you'd imagine, so we're going to crack on with some of those. I'll start. We're trying to understand the rationale of setting tax law through primary…
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Welcome, John. And, Lakshmi.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
Croeso cynnes iawn ichi i'r cyfarfod, a diolch ichi am roi o'ch amser y bore yma. Fyddech chi'n fodlon cyflwyno'ch hunain ac o le dŷch chi'n dod, os gwelwch yn dda? Fe wnawn ni gychwyn efo John.
2 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pwer i Addasu): Sesiwn dystiolaeth 2
So, we move on to item 3. We've got our witnesses with us this morning.
2 Chwefror 2022 , Finance Committee
Papurau i’w nodi
Okay. Could we pick that up in some future correspondence and ask those questions? Thank you. If everybody's content, we'll do that. Brilliant. Thank you very much. Okey-dokey. So, we'll note the rest of the papers, if everybody's content. That's good.
2 Chwefror 2022 , Finance Committee
Papurau i’w nodi
Mae gennym ni nifer o bapurau i'w nodi. Dwi'n mynd i nodi'r rheini ar gyfer y record, oni bai bod rhywun angen dweud unrhyw beth ar eu cyfer nhw. Rhianon.
