This consultation ended 26 January 2026.
Reviewing responses
The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.
Original consultation
We are seeking your views on proposed changes to the Welsh Tax Acts.
Consultation description
The consultation proposes legislative changes to the Welsh Tax Acts.
It contains proposed changes to:
- Tax Collection and Management (Wales) Act 2016 (‘TCMA’)
- Landfill Disposals Tax (Wales) Act 2017 (‘LDTA’)
- Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (‘LTTA’)
The changes intend to clarify, enhance and future-proof the Welsh Tax Acts. This will enable the WRA to continue to collect taxes as effectively as possible.
Consultation documents
Consultation document , file type: PDF, file size: 610 KB
PDF
610 KB
If you need a more accessible version of this document please email digital@gov.wales. Please tell us the format you need. If you use assistive technology please tell us what this is.
Legislative proposals relating to the Welsh Tax Acts: integrated impact assessment , file type: PDF, file size: 309 KB
PDF
309 KB
If you need a more accessible version of this document please email digital@gov.wales. Please tell us the format you need. If you use assistive technology please tell us what this is.
Additional information
Webinar recording
On Wednesday 10 December we held a webinar to discuss the proposed changes to the Welsh Tax Acts.