Welsh Revenue Authority
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The Welsh Revenue Authority ( cy, Awdurdod Cyllid Cymru) is a
non-ministerial department Non-ministerial government departments (NMGDs) are a type of department of the United Kingdom government that deal with matters for which direct political oversight has been judged unnecessary or inappropriate. They are headed by senior civil se ...
of the
Welsh Government The Welsh Government ( cy, Llywodraeth Cymru) is the Welsh devolution, devolved government of Wales. The government consists of ministers and Minister (government), deputy ministers, and also of a Counsel General for Wales, counsel general. Minist ...
responsible for the administration and collection of devolved taxes in Wales. The Welsh Revenue Authority is accountable to the
Senedd The Senedd (; ), officially known as the Welsh Parliament in English and () in Welsh, is the devolved, unicameral legislature of Wales. A democratically elected body, it makes laws for Wales, agrees certain taxes and scrutinises the Welsh Gove ...
.


History

For over 800 years most taxes in Wales had been collected by the UK Government. The Welsh Revenue Authority was formed in 2017 as the first
non-ministerial government department Non-ministerial government departments (NMGDs) are a type of department of the United Kingdom government that deal with matters for which direct political oversight has been judged unnecessary or inappropriate. They are headed by senior civil se ...
of the Welsh Government, in anticipation of it becoming responsible for collecting taxes devolved to the
Senedd The Senedd (; ), officially known as the Welsh Parliament in English and () in Welsh, is the devolved, unicameral legislature of Wales. A democratically elected body, it makes laws for Wales, agrees certain taxes and scrutinises the Welsh Gove ...
under the terms of the
Wales Act 2014 The Wales Act 2014legislation.gov.uk
Wales Act 2014
is an
and
2017 File:2017 Events Collage V2.png, From top left, clockwise: The War Against ISIS at the Battle of Mosul (2016-2017); aftermath of the Manchester Arena bombing; The Solar eclipse of August 21, 2017 ("Great American Eclipse"); North Korea tests a ser ...
. 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 , patch = , patchcaption = , logo = HM Revenue & Customs.svg , logocaption = , badge = , badgecaption = , flag = , flagcaption = , image_size = , co ...
. 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. The Welsh Revenue Authority was officially established to collect Wales' newly devolved taxes – the first Welsh-wide tax collection system for over 800 years.


Devolved taxes

The Wales Act 2014 and Wales Act 2017 devolved the following taxes to the Welsh Parliament: * Non Domestic Rates in Wales – from 1 April 2015 *
Land Transaction Tax Land Transaction Tax (LTT) is a property tax in Wales. It replaced the Stamp Duty Land Tax from 1 April 2018. It became the first Welsh tax in almost 800 years. LTT is a tax applied to residential and commercial land and buildings transaction ...
(LTT) – from 1 April 2018 *
Landfill Disposals Tax The Landfill Disposals Tax (LDT) ( cy, Treth Gwarediadau Tirlenwi (TGT)) is part of the UK tax system and from 6 April 2019 is collected by the Welsh Revenue Authority and the money is used to support public services in Wales. The Landfill Dispo ...
(LDT) – from 1 April 2018 *
Welsh Rates of Income Tax Welsh Rates of Income Tax (WRIT) ( cy, Cyfradd Treth Incwm Cymru (CTIC)) is part of the UK income tax system and from 6 April 2019 a proportion of income tax paid btaxpayers living in Walesis transferred straight to the Welsh Government to fund ...
(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


Governance structure

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 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

Kathryn Bishop was appointed as chair. The board members currently are: * Kathryn Bishop CBE, Chair * Dyfed Edwards, Deputy Chair * Dyfed Alsop, Chief Executive * Jocelyn Davies, Non-Executive Member * David Jones, Non-Executive Member * Lakshmi Narain, Non-Executive Member


Selection of head office

There was a three phase process in the selection the head office of the authority. Phase 1 and 2 drew up a short-list of viable locations from within the Welsh Government estate. This considered six properties located in Sarn Mynach in
Llandudno Junction Llandudno Junction ( cy, Cyffordd Llandudno), once known as Tremarl, is a village in the county borough of Conwy, Wales. It is part of the ancient parish of Llangystennin, and it is located south of Llandudno. It adjoins Deganwy and is to the ...
, Rhodfa Padarn in
Aberystwyth Aberystwyth () is a university and seaside town as well as a community in Ceredigion, Wales. Located in the historic county of Cardiganshire, means "the mouth of the Ystwyth". Aberystwyth University has been a major educational location in ...
, Rhydycar Business Park in
Merthyr Tydfil Merthyr Tydfil (; cy, Merthyr Tudful ) is the main town in Merthyr Tydfil County Borough, Wales, administered by Merthyr Tydfil County Borough Council. It is about north of Cardiff. Often called just Merthyr, it is said to be named after Tydf ...
, the QED Centre in
Treforest Treforest ( cy, Trefforest) is a village in the south-east of Pontypridd, in the county borough of Rhondda Cynon Taf, Wales. It is situated in the Treforest electoral ward, along with the village of Glyntaff (or Glyn-Taf). It is part of the Pon ...
(near
Pontypridd () (colloquially: Ponty) is a town and a community in Rhondda Cynon Taf, Wales. Geography comprises the electoral wards of , Hawthorn, Pontypridd Town, 'Rhondda', Rhydyfelin Central/Ilan ( Rhydfelen), Trallwng (Trallwn) and Treforest (). The ...
),
Cathays Park Cathays Park ( cy, Parc Cathays) or Cardiff Civic Centre is a civic centre area in the city centre of Cardiff, the capital city of Wales, consisting of a number of early 20th century buildings and a central park area, Alexandra Gardens. It i ...
in
Cardiff Cardiff (; cy, Caerdydd ) is the capital and largest city of Wales. It forms a principal area, officially known as the City and County of Cardiff ( cy, Dinas a Sir Caerdydd, links=no), and the city is the eleventh-largest in the United Kingd ...
and Picton Terrace in
Carmarthen Carmarthen (, RP: ; cy, Caerfyrddin , "Merlin's fort" or "Sea-town fort") is the county town of Carmarthenshire and a community in Wales, lying on the River Towy. north of its estuary in Carmarthen Bay. The population was 14,185 in 2011, ...
. 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. 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. 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. The QED Centre near Pontypridd was ultimately chosen as the site of the authority.


See also

*
HM Revenue and Customs HM Revenue and Customs (His Majesty's Revenue and Customs, or HMRC) is a non-ministerial government department, non-ministerial Departments of the United Kingdom Government, department of the His Majesty's Government, UK Government responsible fo ...
* Revenue Scotland


References

{{Reflist, 30em Non-ministerial departments of the Welsh Government Taxation in Wales Revenue services Government agencies established in 2017 Articles containing video clips