Welsh Revenue Authority
Dyfed Alsop, Chief Executive | |
Non-ministerial government department overview | |
---|---|
Formed | 1 October 2017 |
Jurisdiction | Wales |
Employees | 80 (2022) |
Minister responsible |
|
Non-ministerial government department executives |
|
Key document | |
Website | gov |
The Welsh Revenue Authority (Welsh: Awdurdod Cyllid Cymru) is a non-ministerial department of the Welsh Government responsible for the administration and collection of devolved taxes in Wales.
The Welsh Revenue Authority is accountable to the Senedd.
History
[edit]For over 800 years most taxes in Wales had been collected by the UK government.[1] The Welsh Revenue Authority was formed in 2017 as the first non-ministerial government department of the Welsh Government, in anticipation of it becoming responsible for collecting taxes devolved to the Senedd under the terms of the Wales Act 2014 and 2017.[2] The 2017 Act also gave the Senedd powers to vary the basic rate of income tax by 10p, but this will be administered by HMRC.[3]
The Tax Collection and Management (Wales) Act 2016, which establishes the legal basis for the operation of the Welsh Revenue Authority, was passed by the Welsh Parliament in April 2016.[4]
The Welsh Revenue Authority was officially established to collect Wales' newly devolved taxes – the first Welsh-wide tax collection system for over 800 years.[5]
Devolved taxes
[edit]The Wales Act 2014 and Wales Act 2017 devolved the following taxes to the Welsh Parliament:[6]
- Non Domestic Rates in Wales – from 1 April 2015
- Land Transaction Tax (LTT) – from 1 April 2018
- Landfill Disposals Tax (LDT) – from 1 April 2018
- Welsh Rates of Income Tax (WRIT) – from 1 April 2019
The relevant legislation governing the Welsh Revenue Authority and Welsh taxes are:
- Tax Collection and Management (Wales) Act 2016
- Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
- Landfill Disposals Tax (Wales) Act 2017
As of 2023, they are also exploring the implementation of a Local Authority Opt-In Visitor Levy [7]
Governance structure
[edit]The minister responsible for the Welsh Revenue Authority is the Minister for Finance, Rebecca Evans MS. Dyfed Alsop was appointed as CEO to lead the organisation [8]
The board of the Welsh Revenue Authority is composed of six members. Its main role is to develop and approve the Welsh Revenue Authority's overall strategy, approve final business plans and advise the chief executive on key appointments. It also performs an assurance role and advises on best practice.
Board
[edit]Ruth Glazzard was appointed as chair. The board members currently are:[9]
- Ruth Glazzard, chair
- Jocelyn Davies, deputy chair
- Dyfed Alsop, chief executive
- Mary Champion, non-executive member
- Rheon Tomos, non-executive member
- Jim Scopes, non-executive member
- Rebecca Godfrey, chief operating officer/services director
- Zoe Curry, staff elected member
Selection of head office
[edit]There was a three phase process in the selection the head office of the authority.[10] Phase 1 and 2 drew up a short-list of viable locations from within the Welsh Government estate.[10] This considered six properties located in Sarn Mynach in Llandudno Junction, Rhodfa Padarn in Aberystwyth, Rhydycar Business Park in Merthyr Tydfil, the QED Centre in Treforest (near Pontypridd), Cathays Park in Cardiff and Picton Terrace in Carmarthen.[10]
Phase three of the process appraised the short-listed locations based on three agreed critical of the ability to attract and retain a skilled workforce, the proximity to stakeholders and the proximity to customers.[10] From this process three Welsh Government offices were available which could have potentially met the criteria, Cathays Park, Rhydycar Business Park and the QED Centre.[10] The Rhydycar Business Park site was assessed as being higher risk in its ability to attract key skills and being its location in relation to its customer base.[10] The QED Centre near Pontypridd was ultimately chosen as the site of the authority.
After a flood at the QED Centre in early 2020, alongside the COVID-19 pandemic, they have moved to a 2 office model of working. With the offices being in Rhydycar Business Park (Merthyr Tyfdil) and Cathays Park 2 (Cardiff).
See also
[edit]References
[edit]- ^ "Fiscal Devolution in Wales:An update on preparations for its implementation" (PDF). Wales Audit Office. 21 December 2017. Retrieved 7 January 2018.
- ^ "What we do". Welsh Revenue Authority. 21 September 2017. Retrieved 7 January 2018.
- ^ "Welsh Treasury and fiscal reform". Welsh Government. 2 February 2017. Retrieved 7 January 2018.
- ^ "Devolved taxes forecast" (PDF). Office for Budget Responsibility. November 2017. Retrieved 7 January 2018.
- ^ "Welsh Treasury and fiscal reform". Welsh Government. 2 February 2017. Retrieved 7 January 2018.
- ^ "Welsh Treasury and fiscal reform". Welsh Government. 2 February 2017. Retrieved 7 January 2018.
- ^ "A visitor levy for Wales | GOV.WALES". www.gov.wales. 17 October 2023. Retrieved 22 December 2023.
- ^ "Ex-senior Plaid politicians on new tax collection body". BBC. 22 September 2017. Retrieved 7 January 2018.
- ^ "Welsh Revenue Authority". WRA. 12 October 2023. Retrieved 12 October 2023.
- ^ a b c d e f "Welsh Revenue Authority - Appraisal of location options - Final Report" (PDF). Cynulliad Cenedlaethol Cymru. February 2017. Retrieved 25 November 2018.