Welsh Revenue Authority Board minutes: 17 September 2025

Ruth Glazzard, Chair
Jocelyn Davies, Deputy Chair
Rebecca Godfrey, CEO (Interim)
Dave Matthews, Strategy & Capability Director
Mary Champion, Non-Executive Member
Rheon Tomos, Non-Executive Member
Indee Dehal, Staff-elected member (SEM)

Neil Mukerji, Board Associate

Jim Scopes, Non-Executive Member

1. The Chair welcomed everyone to the meeting. Attendees included representatives from the Welsh Treasury (WT), and presenters and observers from the WRA. No conflicts of interest were declared. Apologies had been received from Jim Scopes (NEM). 
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3. The Chair noted that this was the last meeting for Neil Mukerji (Board Associate), and she welcomed Indee Dehal as new SEM for next three years.
4. The minutes, and redacted minutes of the previous meeting (21 May and 24 June conversation 2025) were agreed as an accurate record of discussions.
5. One open action in relation to a new provider for coaching sessions was noted. Conversations between HR and TA were ongoing to establish how these sessions could be most beneficial across the whole organisation, as well as ensuring a consistent approach between Board and management coaching sessions. The action would be kept on the actions log.

Chief of Staff Report

1. The paper detailed the new quarterly cycle against the WRA’s updated governance structure, as SDLG, CDLG and Executive Quarterly Reporting meetings were in place. 
2. Highlight report templates had been prepared for the executive committee, aiming for consistent and efficient reporting, however, the format of these required some revision. The service visions, once finalised, may also contribute to the style of the highlight reports. The WRA Chief of Staff requested feedback from the Board on how they would like this reporting to look going forward and she would seek to change the presentation of the reports for the next quarter. Members agreed they were content with the level of detail in the report.
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Visitor Levy and National Register (VLNR) update

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3. Communications activity was underway in preparation for the VL Bill’s Royal Assent on 18 September 2025. WRA would join a formal signing and Bill sealing ceremony and would continue to work closely with WG colleagues in press office. Royal assent of the Bill marks the handover from policy delivery to implementation for the WRA. The WRA webpage will have a VLNR reference, and an area for accommodation providers and a tech briefing had taken place providing an opportunity to showcase the services WRA are developing. This was covered by the BBC and Daily Post. The next step for the WRA communications team is to move focus to NR and ensure people are taking the action they need to register, signpost to the right information, and clearly communicate the difference between VL and NR.
4. The gateway 0 review was due to commence on 21 September 2025 and interviews would start that week. Reviewers will report on the third day of the review, then the Head of Strategic Planning & VLNR Delivery will conduct an effectiveness review of the programme board, to ensure it was subject to an appropriate level of challenge. 
5. The Board thanked the Head of Strategic Planning & VLNR Delivery for the clear and concise report.

Welsh Treasury Report 

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Performance Report

1. The WRA Head of Data Analysis presented new performance indicators. The new indicators are aligned with the new Corporate Plan and collecting data against them is a work in progress. He requested comments from the Board and could adjust these indicators if required. The team would seek to refine the presentation of current indicators and bring further indicators into the reporting, in particular indicators related to services.
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4. It was agreed that a 45-minute slot to discuss the performance report had provided productive scrutiny and discussion, and members would welcome this in future. It may also be beneficial to invite WRA staff members involved in case studies to discuss at Board. 

Finance and ARAC Report

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3. A pre-meeting between the Chief Finance Officer and the ARAC Chair would take place ahead of the next ARAC meeting to ensure effective discussions during the ARAC meetings and clarify the presentation of the figures/dashboard.
4. The WG Head of Internal Audit had attended the ARAC meeting to present on the new global internal audit standards. In addition, the committee noted the finalised internal audit plan for 2025-26 and the report on the Q1 audit of procurement processes, which had received substantial assurance. 
5. The ARAC terms of reference (ToRs)had been updated to make clear the relationship between ARAC and the Board, as well as noting what ARAC should look for in each standing item (e.g. for scrutiny, assurance, recommendation to Board). The ARAC Chair recommended ARAC ToRs to the Board for approval, and the Board approved.
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Board Strategy Away Day – Next Steps

1. The WRA Chief of Staff noted the key themes that TA had identified actions as a result of the Board Strategy Away Day. Themes included; licensing, AI, Senedd elections and relationships with WG. 
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Timeline of Activity (Board Away Day Output)

1. The WRA Head of Strategy and Policy presented a timeline of strategic activity.
2. It was agreed that the week of 12 January 2026 would be an appropriate time for the next Board Strategy Away Day, and a diary marker would be sent out accordingly.
3. It was noted that the WRA’s next annual report would likely be subject to increased scrutiny due to a wider public reach with the introduction of VL and formally coming under the Welsh Language Standards. 

1. Members provided reflections on the day’s discussions which had wide ranging risk considerations.
2. The next meeting would be a Board Conversation on 22 October 2025.

There are certain circumstances where it is not appropriate to share all of the information contained within the Board minutes, for example, where it contains personal or commercial data or relates to the formulation of government policy or the effective conduct of public affairs. In such circumstances, the information has been redacted and the text is marked clearly that this has been the case.