, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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.
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 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…
, Finance Committee
Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 6
Shall I start? Rebecca Evans, Minister for Finance and Local Government.
, Plenary
Welsh Conservatives Debate: Local Government funding
And I think that you would agree with me that, when we do publish our annual report of local government reserves, it is just a snapshot in time, and that many councils do have plans, and they have earmarked money within reserves for plans. So, it does only…
, Plenary
Welsh Conservatives Debate: Local Government funding
Of course.
, Plenary
Welsh Conservatives Debate: Local Government funding
And I'm just about to come on to exactly that point. The formula is constructed and governed in such a way that it can't be manipulated unfairly by any one authority or group of authorities, or by politicians, whether they're locally elected councillors or…
, Plenary
Welsh Conservatives Debate: Local Government funding
Diolch. I welcome the first part of the motion. We all, of course, want to thank local government staff and elected members for the work that they've done over the last two years. And they've been exceptional times and local government's response has truly…
, Plenary
Welsh Conservatives Debate: Local Government funding
I move.
, Plenary
Member Debate under Standing Order 11.21(iv): Local Government elections
Llywydd, I'm going to resist the temptation to talk in my response about the benefits or disbenefits that I see of either voting system, because I genuinely think that this is a matter for local authorities to decide themselves, but, of course, the issues…
