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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; and
  • the conferral of criminal enforcement powers on WRA.

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

Coming into force

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). The following orders have been made:

Subordinate legislation made under the Act:

TitleCitation number (statutory instruments only)Made dateComing into force dateSupporting documents
The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018.2018 No. 768 (W. 155)24 June 201820 July 2018Explanatory Memorandum unavailable
The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 20182018 No. 285 (W. 54)26 February 20181 April 2018Explanatory Memorandum
The Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 20182018 No. 276 (W. 52)27 February 20181 April 2018 Explanatory Memorandum
The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 20182018 No. 88 (W. 21)24 January 20181 April 2018Explanatory Memorandum
The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 20172017 No. 1163 (W. 289)28 November 201729 November 2017Explanatory Memorandum
The Tax Collection and 
Management (Administration) 
(Wales) Regulations 2017
2017 No. 1022 (W. 260)23 October 2017

1 April 2018

21 November 2017 - Parts 1 and 2 of Regulations

Explanatory Memorandum

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

Consideration of the legislation by the Senedd

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 is available on the Senedd’s website, including a record of the passage of the Bill through Senedd (known then as the National Assembly for Wales) and the Explanatory Memorandum that was prepared by the Welsh Government (as amended at stage 2). 

The Act received Royal Assent on 25 April 2016.

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Last updated
03 January 2024