16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Well, there's nothing particularly that's happened. As I say, we're trying to address two different things. So, we're not trying to—. Our experience with the GAAR is relatively new anyway.
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Well, I think the point that Andrew's making is the GAAR is for once the activity has taken place, but we're seeking to prevent that activity taking place in the first place. So, they're trying to address two slightly different things.
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Not in terms of the establishment, membership and operation of the WRA. We've set that aside because we think that that would be more appropriately done through the normal policy kind of approach.
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
So, I'll ask Andrew to come in on the anti-avoidance, but I would just clarify which parts are currently excluded from the Bill, the first being the changes to the establishment, membership and operation of the Welsh Revenue Authority, as set out in Part 2 of…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
And I think we're operating in new waters now, in the sense of having left the European Union, and the UK Government entering into negotiations with other countries for trade purposes. So, there might be inward investment consequences for us by not choosing…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Yes. So, the Bill permits Welsh Ministers to amend Welsh tax Acts so they're not imposed where to do so would be incompatible with international law, and this approach in relation to Welsh tax Acts is justified, because Welsh devolved taxes do form part of a…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
—changes that might come in in future as well. So, it's a question as to what extent we would like to show our hand in terms of changes to the law as well.
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I completely understand those concerns, but I would argue that the Senedd does have primacy because the Senedd will either agree or overturn any regulations. And we have to remember that in giving the Senedd a heads up, we're also giving taxpayers a heads up…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I think there would be some procedural restrictions in terms of the Senedd lock as well. So, it would only be possible to introduce new legislation at certain times of the year, unless it was proposed that we recalled the Senedd during recess to address the…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I would argue that the lock doesn't impact on scrutiny, in the sense that the lock would only decide whether or not to allow Ministers to bring forward these regulations, it wouldn't involve the scrutiny of the regulations themselves. And we've put scrutiny…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I think this goes back to what I was saying about the original proposal that we consulted on, which gave a broad power that was intended to be used where Welsh Ministers considered it expedient in the public interest, which is quite broad, although it does…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
This is partly because of the system that we have here. It is correct that the UK Government has the ability to make changes to existing taxes with immediate effect through the PCTA, and this enables proposals for tax changes and tax continuation, such as the…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I think there's sometimes debate in terms of who you reduce taxes for and what kind of policy outcomes you're seeking to achieve as a result of that. Different decisions, I think, will attract different attention and interest from stakeholders, and from…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
An emergency Bill can be passed as quickly as in one day within the Senedd, so that I don't think allows for the same level of scrutiny. Perhaps I will ask Andrew or one of the team to reflect on the different approach taken in terms of the stamp duty land…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
We did give consideration to what would be the most appropriate vehicle to achieve the policy objectives underpinning the Bill. I would argue that the powers afforded by the Bill provide equal or greater opportunities for scrutiny. For draft affirmative…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Yes, I do. We've moved a long way, actually, from our original proposals, which were to give Welsh Ministers quite wide-ranging powers. We undertook a consultation, and I know officials have engaged in depth with tax experts and organisations representing…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
I think that we have built real safeguards into this Bill, and, ultimately, it will be the Senedd that has the overall say on whether or not the regulations remain in place. We've built in safeguards then for the taxpayers, should the Senedd decide not to…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
In ordinary circumstances of law making, I would agree with the views that you've heard in that regard. In circumstances where law is made as a result of considered policy development and it's not required urgently or in response to external events, then…
16 Chwefror 2022 , Finance Committee
Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu): Sesiwn dystiolaeth 6
Shall I start? Rebecca Evans, Minister for Finance and Local Government.
16 Chwefror 2022 , Cyfarfod Llawn
Dadl y Ceidwadwyr Cymreig: Ariannu Llywodraeth Leol
A chredaf y byddech yn cytuno â mi, pan fyddwn yn cyhoeddi ein hadroddiad blynyddol ar gronfeydd wrth gefn llywodraeth leol, mai cipolwg yn unig ydyw, a bod gan lawer o gynghorau gynlluniau, ac maent wedi clustnodi arian o fewn y cronfeydd wrth gefn ar gyfer…
16 Chwefror 2022 , Cyfarfod Llawn
Dadl y Ceidwadwyr Cymreig: Ariannu Llywodraeth Leol
Wrth gwrs.
16 Chwefror 2022 , Cyfarfod Llawn
Dadl y Ceidwadwyr Cymreig: Ariannu Llywodraeth Leol
Ac rwyf ar fin dod at yr union bwynt hwnnw. Mae'r fformiwla'n cael ei chreu a'i llywodraethu yn y fath fodd fel na ellir ei chamddefnyddio'n annheg gan unrhyw awdurdod neu grŵp o awdurdodau, neu gan wleidyddion, boed yn gynghorwyr a etholwyd yn lleol neu'n…
16 Chwefror 2022 , Cyfarfod Llawn
Dadl y Ceidwadwyr Cymreig: Ariannu Llywodraeth Leol
Diolch. Rwy'n croesawu rhan gyntaf y cynnig. Mae pob un ohonom wrth gwrs yn dymuno diolch i staff llywodraeth leol ac aelodau etholedig am y gwaith y maent wedi'i wneud dros y ddwy flynedd ddiwethaf. Ac mae wedi bod yn gyfnod eithriadol ac mae ymateb…
16 Chwefror 2022 , Cyfarfod Llawn
Dadl y Ceidwadwyr Cymreig: Ariannu Llywodraeth Leol
Rwy'n cynnig.
16 Chwefror 2022 , Cyfarfod Llawn
Dadl Aelodau o dan Reol Sefydlog 11.21(iv): Etholiadau Llywodraeth Leol
Lywydd, rwy'n mynd i wrthsefyll y demtasiwn i siarad yn fy ymateb am y manteision neu'r anfanteision a welaf gyda'r naill system bleidleisio neu'r llall, oherwydd credaf yn wirioneddol mai mater i awdurdodau lleol yw penderfynu drostynt eu hunain, ond wrth…
