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
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
Mark Drakeford, Cabinet Secretary for Finance discussing the forthcoming Welsh Taxes in 2017An explanation of the tax system in Wales.
The Wales Act 2014 and Wales Act 2017 devolved the following taxes to the Welsh Parliament:[6]
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
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
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
QED Centre, past headquarters of the Welsh Revenue Authority in Pontypridd
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).
