, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Lovely. And then Richard.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Croeso cynnes—a warm welcome. And on my screen then, Glenn.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 3
Welcome back, and I hope that everyone is okay. We have three further witnesses joining us to give further evidence. We're very pleased to see you. Could you please state your names and your roles for the record? We'll start with Frank, please.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
We'll go into a private session now in 10 seconds.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Just one thing, I suppose. It's a 'yes' or 'no' answer, I suppose. Is this legislation necessary?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Thank you, Mike, and thank you for those. I'll come over to Peter now.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Thank you very much. We'll move on to Mike.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Okay, thank you very much. That concludes my questions. I'm going to pass over to Rhianon Passmore now, please.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Okay. Thank you.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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—?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Okay.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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?
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
That's fine. We'll start with John. Thanks.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Okay, fine. We'll start with John, no problem.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
Welcome, John. And, Lakshmi.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
A warm welcome to the meeting, and thank you for giving of your time this morning. Would you be willing to introduce yourselves and your roles, for the record? We'll start with John.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 2
So, we move on to item 3. We've got our witnesses with us this morning.
, Finance Committee
Papers to note
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.
, Finance Committee
Papers to note
We have a number of papers to note. I'm going to note those for the record, unless anybody wants to say anything about any of them. Rhianon.