Legalize / United Kingdom / Wales / Act of Senedd Cymru

Tax Collection and Management (Wales) Act 2016

Type Act of Senedd Cymru

Publication 2016-04-25

State In force

Jurisdiction Wales

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

PART 1 — OVERVIEW

Giving notices and other documents to WRA

1

This Act is arranged as follows—

(a) Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b) Part 3 makes provision about the assessment of devolved taxes;

(ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;

(c) Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;

(d) Part 5 makes provision for and in connection with the imposition of penalties in relation to WRA-collected taxes;

(e) Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f) Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g) Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h) Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i) Part 10 contains provision that applies generally for the purposes of this Act.

PART 2 — THE WELSH REVENUE AUTHORITY

Establishment and status of the Welsh Revenue Authority

The Welsh Revenue Authority

2

(1) There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.

(2) In this Act, the Welsh Revenue Authority is referred to as “WRA”.

(3) The functions of WRA are performed on behalf of the Crown and, accordingly, the property, rights and liabilities of WRA are property, rights and liabilities of the Crown.

Membership

3

(1) The members of WRA are—

(a) a chairperson appointed by the Welsh Ministers,

(b) not fewer than 4, nor more than 8, other persons appointed by the Welsh Ministers,

(d) either 1 or 2 other members of staff of WRA appointed by the chief executive, and

(e) 1 other member of staff of WRA appointed under section 6.

(2) The Welsh Ministers may appoint one of the members appointed under subsection (1)(b) as deputy chairperson.

(3) The Welsh Ministers may by regulations amend subsection (1) so as to substitute a different number for any of the numbers for the time being specified in it; but the regulations must ensure that the number of non-executive members continues to exceed the number of executive members.

(4) In this Part—

(a) the chairperson and members of WRA appointed under subsection (1)(b) are collectively referred to as “non-executive members”;

(b) the chief executive and members of WRA appointed under subsection (1)(d) or section 6 are collectively referred to as “executive members”;

Disqualification for appointment as non-executive member

4

A person is disqualified from appointment as a non-executive member of WRA if the person is—

(a) a member of the National Assembly for Wales,

(b) a member of the House of Commons, House of Lords, Scottish Parliament or Northern Ireland Assembly,

(d) a member of a local authority,

(e) a member of a National Park Authority,

(f) a member of the Welsh Government,

(g) a Minister of the Crown, a member of the Scottish Government or a Northern Ireland Minister,

(h) a police and crime commissioner,

(i) a person holding office under the Crown,

(j) a person employed in the civil service of the State, or

(k) the holder of an office, or a member or member of staff of a body, prescribed by regulations made by the Welsh Ministers.

Terms of non-executive membership

5

(1) A non-executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).

(2) The period of office specified in the terms of a non-executive member's appointment must not be more than 5 years.

(3) A non-executive member of WRA appointed as deputy chairperson holds office as deputy chairperson for such period and on such terms as are specified in the person's terms of appointment as deputy chairperson (but subject to subsection (4) and section 7).

(4) A person may resign from office as a non-executive member, or as deputy chairperson, of WRA by giving notice to the Welsh Ministers.

(5) A person who is or has been a non-executive member of WRA may be re-appointed as a non-executive member once only.

(6) A person who is or has been deputy chairperson of WRA may be re-appointed as deputy chairperson.

(7) WRA may pay to non-executive members—

(a) such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b) such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

Appointment of elected executive member

6

(1) WRA must conduct a ballot of its staff for the purpose of appointing a member of staff as an elected executive member of WRA.

(2) The non-executive members of WRA must—

(a) appoint the winner of the ballot as an elected executive member of WRA, and

(b) determine the terms of that person's appointment.

(3) An elected executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).

(4) An elected executive member of WRA may resign from office by giving notice to the non-executive members of WRA.

Removal of members etc.

7

(1) The Welsh Ministers may remove a person from office as a non-executive member of WRA by notice if—

(a) the person becomes disqualified from appointment as a non-executive member by virtue of section 4,

(b) the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(c) the Welsh Ministers consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.

(2) The non-executive members of WRA may remove a person from office as an elected executive member of WRA by notice if—

(a) the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(b) the non-executive members of WRA consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.

(3) A person ceases to be deputy chairperson of WRA on ceasing to be a non-executive member.

(4) A person ceases to be a non-executive member of WRA if the person becomes a member of staff of WRA.

(5) A person ceases to be an executive member of WRA on ceasing to be chief executive or any other member of staff of WRA.

Committees and staff

Committees and sub-committees

8

(1) WRA may establish committees for any purpose relating to its functions.

(2) WRA may determine the composition of its committees.

(3) WRA may appoint persons who are not members of WRA to be members of a committee, but those persons are not entitled to vote at meetings of the committee.

(4) A committee of WRA may establish sub-committees.

(5) A committee which establishes a sub-committee may determine its composition.

(6) A committee may appoint persons who are not members of WRA to be members of a sub-committee, but those persons are not entitled to vote at meetings of the sub-committee.

(7) WRA may pay to any members of a committee established by it, or of a sub-committee established by such a committee, who are not members of WRA—

(a) such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b) such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

Chief executive and other staff

9

(1) There is to be a chief executive of WRA.

(2) The chief executive is responsible for (among other things) securing that the functions of WRA are performed efficiently and effectively.

(3) The first person employed as chief executive is to be appointed by the Welsh Ministers on such terms as they may determine.

(4) Each subsequent chief executive is to be appointed by the non-executive members of WRA on such terms as they may, with the approval of the Welsh Ministers, determine.

(5) WRA may appoint other members of staff on such terms as it may, with the approval of the Welsh Ministers, determine.

(6) Service as the chief executive or as any other member of staff of WRA is service in the civil service of the State.

Procedure and validity

Procedure

10

(1) WRA must make rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.

(2) The rules must provide that a meeting of WRA is not quorate unless a majority of the members present are non-executive members of WRA.

Validity of proceedings and acts

11

The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—

(a) any vacancy in its membership,

(b) any defect in the appointment of a member, or

Functions

Main functions

12

(1) WRA's general function is the collection and management of WRA-collected taxes.

(2) WRA has the following particular functions—

(a) providing to the Welsh Ministers information, advice and assistance relating to WRA-collected taxes;

(b) providing information and assistance relating to WRA-collected taxes to taxpayers, their agents and other persons;

(d) promoting compliance with the law relating to WRA-collected taxes and protecting against tax evasion and tax avoidance in relation to WRA-collected taxes;

(e) providing information, advice and assistance relating to the visitor levy to principal councils.

(3) WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.

(4) In addition to any other powers it has, WRA may do anything which it considers—

(a) necessary or expedient in connection with the exercise of its functions, or

(b) incidental or conducive to the exercise of those functions.

Internal authorisation to carry out functions

13

(1) WRA may authorise the carrying out of any of its functions (to any extent) by—

(a) a member of WRA,

(b) a committee of WRA or a sub-committee of such a committee, or

(2) But WRA may not authorise a committee or sub-committee to carry out any of its functions (to any extent) unless at least one of the members of the committee or sub-committee is a non-executive member of WRA.

(3) The authorisation of the carrying out of a function under this section does not affect—

(a) WRA's ability to exercise the function, or

(b) WRA's responsibility for the exercise of the function.

Delegation of functions

14

(1) WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.

(2) WRA may give directions to a person to whom any of its functions have been delegated about how the delegated functions are to be exercised and the person to whom the functions have been delegated must comply with any such direction.

(3) Delegations or directions under this section may be varied or revoked at any time.

(4) WRA must publish information about—

(a) delegations under this section, and

(b) directions under this section.

(5) Subsection (4) does not apply to the extent that WRA considers that publication of information would prejudice the effective exercise of its functions.

(6) Delegation of a function under this section does not affect—

(a) WRA's ability to exercise the function, or

(b) WRA's responsibility for the exercise of the function.

(7) WRA may make to a person to whom any of its functions have been delegated payments in respect of the exercise by the person of the delegated functions.

General directions

15

(1) The Welsh Ministers may give to WRA directions of a general nature.

(1A) Before giving a direction under subsection (1) that relates only to WRA’s functions relating to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.

(2) WRA must, in the exercise of its functions, comply with directions given under subsection (1).

(3) Directions given under subsection (1) may not relate to the exercise of the functions in sections 29 or 30.

(4) Directions under this section may be varied or revoked at any time.

(5) The Welsh Ministers must publish any directions given under subsection (1).

Information

Use of information by WRA and delegates

16

(1) Information acquired—

(a) by WRA, or

(b) by a person to whom WRA has delegated any of its functions,

in connection with a function of WRA may be used only in accordance (2).

(2) The information may be used—

(a) by WRA, or

(b) by any person to whom WRA has delegated any of its functions,

in connection with any function of WRA.

(3) This section is subject to any international obligation of the United Kingdom which restricts or prohibits the use of information.

Confidentiality of protected taxpayer information

17

(1) An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.

(2) In this section and section 19, “relevant official” means an individual who is—

(a) a member of WRA, of a committee of WRA or of a sub-committee of such a committee,

(b) a person to whom WRA has delegated any of its functions, a member of a body to whom WRA has delegated any of its functions, of a committee of such a body or of a sub-committee of such a committee, or an office-holder of such a body,

(d) a member of staff of a person to whom WRA has delegated any of its functions employed in connection with any of those functions,

(e) a person providing services to WRA, or

(f) a person providing services to a person to whom WRA has delegated any of its functions in connection with any of those functions.

(3) In subsection (1) and section 18, “protected taxpayer information” means information relating to a person (the “affected person”)—

(a) which was acquired by WRA or which was acquired by a person to whom any of the functions of WRA have been delegated in connection with those functions, and

(b) by which the affected person may be identified (whether by reason of the affected person's identity being specified in the information or being capable of being deduced from it).

(4) But information is not “protected taxpayer information” if it is information about internal administrative arrangements of WRA or of a person to whom WRA has delegated any of its functions (whether the information relates to members of staff of WRA or of such a person or to other persons).

Permitted disclosures

18

(1) A disclosure of protected taxpayer information is permitted by this section if—

(za) it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),

(a) it is made with the consent of each person to whom the information relates,

(b) it is made for the purpose of obtaining services in connection with a function of WRA,

(c) it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,

(d) it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,

(e) it is made for the purposes of civil proceedings,

(f) it is made in pursuance of an order of a court or tribunal,

(g) it is made in accordance with an enactment requiring or permitting the disclosure, ...

(h) it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16,

(i) it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or

(j) it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).

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