Welsh Tax Acts etc. (Power to Modify) Act 2022

The Welsh Tax Acts etc. (Power to Modify) Act 2022 provides the Welsh Ministers with powers to, by further legislation, modify or adjust certain elements of the tax legislation that apply in Wales, in order to:

• ensure devolved Welsh taxes (currently the landfill disposals tax and the land transaction tax) are not imposed contrary to international obligations;
• protect against tax avoidance in relation to devolved Welsh taxes;
• respond to changes made by the UK Government to predecessor UK taxes (stamp duty land tax or landfill tax) that affect, or may affect, the amount paid into the Welsh Consolidated Fund; and
• respond to decisions of the courts/tribunals that affect, or may affect, the operation of the Welsh Tax Acts, or any regulations made under them. (The term ‘Welsh Tax Acts’ refers to the Tax Collection and Management (Wales) Act 2016, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 and the Landfill Disposals Tax (Wales) Act 2017.)

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

Coming into force:

The Act came into force on 9 September 2022, which was the day after it received Royal Assent, in accordance with section 9.

Subordinate legislation made under the Act:

Consideration of the legislation by the Senedd: 

The Bill was introduced by Rebecca Evans MS, the (then) Minister for Finance and Local Government on 13 December 2021 and passed by Senedd Cymru on 13 July 2022.

More information about the Bill is available on the Senedd’s website, including a record of the passage of the Bill through Senedd and the Explanatory Memorandum that was prepared by the Welsh Government (as revised after Stage 2).

The Act received Royal Assent on 8 September 2022.