Tax Collection and Management (Wales) Act 2016

The Tax Collection and Management (Wales) Act 2016 (‘the Act’) provides the legal framework for the future collection and management of devolved taxes in Wales and establishes the Welsh Revenue Authority (WRA), the body responsible for collecting and managing devolved taxes.

The Act includes provision for:

• the conferral of appropriate powers and duties on WRA (and corresponding duties and rights on taxpayers and others) in relation to the submission of tax returns and the carrying out of enquiries and assessments so as to enable WRA to identify and collect the appropriate amount of devolved tax due from taxpayers
• comprehensive civil investigation and enforcement powers, including powers allowing WRA to require information and documents and to access and inspect premises and other property
• duties on taxpayers to pay penalties and interest in certain circumstances
• rights for taxpayers to request internal reviews of certain WRA decisions and to appeal to the First Tier Tribunal against such decisions
• the conferral of criminal enforcement powers on WRA

The Explanatory Notes to the Act provide detailed commentary on the various provisions.

• Tax Collection and Management (Wales) Act 2016: Explanatory Notes on legislation.gov.uk

Read the full Act:

• Tax Collection and Management (Wales) Act 2016 on legislation.gov.uk

Part 1, sections 37, 82, 117 and 171, and Part 10 came into force on 26 April 2016, which is the day after the Act received Royal Assent, in accordance with section 194(1).

The remaining provisions of this Act come into force on a day appointed by the Welsh Ministers by order made by statutory instrument, in accordance with section 194(2):

• Tax Collection and Management (Wales) Act 2016, section 194 on legislation.gov.uk

The following orders have been made:

• The Tax Collection and Management (Wales) Act 2016 (Commencement No. 1) Order 2017 on legislation.gov.uk
• The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018 on legislation.gov.uk

In addition, the UK Government made this Order under the Government of Wales Act 2006: 

• The Tax Collection and Management (Wales) Act 2016 and the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Consequential Amendments) Order 2018 on legislation.gov.uk

The Bill was introduced by Jane Hutt MS, who was Minister for Finance and Government Business at the time, on 13 July 2015. It was passed by Senedd Cymru (then known as the National Assembly for Wales) on 8 March 2016:

More information about the Bill and its passage through the Senedd on senedd.wales.

The Explanatory Memorandum that was prepared by the Welsh Government (as amended at stage 2):

• Tax Collection and Management (Wales) Act 2016: Explanatory Memorandum on senedd.wales

The Act received Royal Assent on 25 April 2016.