, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Oh, hang on. Dyfed, sorry, is on mute. There we are; he's fine now. Sorry.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Good. I see that Rhianon's got her hand up. I don't know if she wants to come in now.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
But a nice panacea to be; would that we'd never use it.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
And a question I've asked other witnesses, and you've answered it already, that you're broadly in favour of—well, you're very in favour of—this legislation coming into force. Would the positive outcome of this legislation, or more the way that we legislate…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Just a quick follow-on from that: have you ever had to respond to any tribunals and make any changes?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Excellent. I'll bring Mike in.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Thank you very much. We'll go on to Rhianon.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
You're not saying 'wide view' for Peter? Now, come on, that's not very nice, is it? [Laughter.] Peter, over to you. We've got you on camera. Sorry.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Okay, thank you very much. I've got Peter coming in next, but I don't know if we're able to get Peter on camera. I think something's just happened, so—. I would want to see Peter, so I don't know—
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
And what sort of engagement did you have with the Welsh Government around the lead-in time into it? Did you only have that date to make it happen, or were you having conversations slightly before that? Did the changes catch—
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
So, end to end, how long did it take—from you being aware of it to actually going live?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Okay, thank you very much. Obviously, in July 2020, the Welsh Government announced immediate changes to the land transaction tax rates and thresholds in response to the UK Government's changes to stamp duty land tax during the COVID-19 pandemic. What actions…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Dave.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
So, I want to understand the WRA's relationship with the Welsh Government and how tax policy changes are communicated and whether the WRA can respond to significant tax changes immediately. Can you describe your relationship with the Welsh Government and the…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Okay. Well, thank you very much for joining us this morning, and I'm very pleased that you've been able to give your time to the committee. I'll start with a question.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Lovely. And Dave.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Thank you very much. Sam.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 4
Welcome back. We're back live. It's good to see you here this morning, and thank you for joining us. We have three further witnesses joining us. Would you be willing to give your names and roles for the record, please? We'll start with Dyfed.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Thank you very much for your time, and thank you for giving us such interesting answers. Thank you very much.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Okay, thank you ever so much for your candour there and thank you for your evidence this morning, and we'll pop into a short technical break now.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Are you going to break ranks, Glenn, or not? [Laughter.]
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Okay. Fair enough. Either of the other two, would you—?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Thank you very much, Rhianon. Just a question I asked the previous witnesses—probably a 'yes' or 'no' answer. Is this legislation necessary?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
I think Rhianon has a comment on this, and then we'll go into Rhianon's questions as well. I'll pass over to Rhianon.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Either of the other two witnesses with a view, a contrary view? I don't think you have—not from the smiles on your faces, anyway. But do either of you have anything to add to that?