Group 13 is the next group. This relates to an independent review of land transaction tax. The lead and only amendment in this group is amendment 31. I call on Steffan Lewis to move and speak to his amendment.

Amendment 31 (Steffan Lewis) moved.

Thank you, Llywydd. The amendment introduces a new section to the Bill, placing an expectation on the Welsh Government to make arrangements for an independent review of land transaction tax, and that this should be completed within six years to the day on which the tax comes into force. The amendment also places an expectation that the Government would publish a report in response to the conclusion of the independent review.

There is a precedent for such an independent review in terms of the Wales Act, and it is now common practice to conduct a review quite soon after legislation is fully implemented. In this case, where taxation powers are provided to the Welsh Government, it is crucial that an independent review should be held in order to evaluate its implementation and in order to ensure that the legislation is effectively meeting its purposes. The amendment develops on an amendment tabled by us during Stage 2 and places a requirement on the Welsh Government to respond to the independent review report. In recognising that we need to look at how the tax is implemented over longer than one year for any meaningful evaluation, I feel that a period of six years allows adequate time for the tax to become properly established and provides adequate time for a thorough review of it.

Diolch, Llywydd. I thank Steffan Lewis for his amendment. At least on the English translation of what he was saying, the reference was to an expectation on Welsh Government to commission the report, an expectation on them to publish the report, but then a requirement to respond, whereas, at least in the English language version of the amendment, I read all those as being mandatory. That’s rather more than an expectation.

I don’t support this amendment. I did support a number of Steffan’s amendments at committee stage, including one or two that he didn’t, in the event, support himself. But I think this is a matter for the Finance Committee. To say, ‘Actually, it’s not for the Assembly, there’s going to be this independent commission and Ministers should get the great and the good of Welsh society to sort of tell us what to do,’ I don’t think is the right approach. We’re going to have land transaction tax, we’re going to have business rates, we’re going to have council tax; we’re going to have this suite of taxes, and I’m pleased with what the Cabinet Secretary has said to the committee and what our Chair on the Finance Committee has been doing. There seems to be good co-operation with the Government in looking at what the appropriate mechanism is for reviewing taxes in future, and for seeing how they are working and potentially interacting with each other, and I think it’s right for the Finance Committee to take a lead and to report as appropriate to this Assembly, rather than to delegate our task to this committee as suggested in this amendment.

I call on the Cabinet Secretary.

Diolch, Llywydd. Well, in previous discussions of the Bill, I've been happy to agree the principle that the operation of LTT should be monitored and reviewed. I've committed to monitoring the introduction of new reliefs and the impact of the surcharge on additional residential properties. And I also agreed this afternoon that we should continue to review what other opportunities there are to introduce new taxes that are better suited to Wales. My reading of amendment 31 is that it will enable Welsh Ministers to make arrangements for an independent review of LTT, which will need to be completed within six years of the tax coming into force in April 2018. This could encompass a review into the operation of the LTT or any specific element of LTT, such as the surcharge. It could also encompass any changes or alternative approaches to the tax more generally. I believe that the scope of the review is sufficiently broad to ensure that it is proportionate and focused on matters of greatest concern. I'm also happy to recognise the importance of ensuring that such a review should be independent of Welsh Ministers. I think the timing proposed in the amendment is sufficient to allow a period to pass where the tax has been in operation to be able to carry out a sensible review, and in this way that the review of LTT would also complement an existing commitment to commence a review of the WRA's delegation decisions three to five years after the tax comes into force in April 2018.

Llywydd, I fully expect that the Finance Committee will be taking its own interest in these matters and is likely to do it sooner than the period of time set out in this amendment. I don't see any conflict between what is proposed here and the responsibilities that the Finance Committee itself will wish to discharge. On the basis that I've explained, I will ask Government supporters to vote in favour of this amendment.

I call on Steffan Lewis to reply to the debate.

Just very briefly to say that I do not have an English copy of the amendment before me, but I think that the Cabinet Secretary has highlighted the very purpose of the amendment, and to say, of course, that there is nothing in this amendment that places any prohibition on any committee in any Parliament anywhere in terms of carrying out a review whenever that committee chooses to do so on this tax.

Will the Member give way?

I just sat down.

Oh, I think you've just missed him. [Laughter.]

Y cwestiwn yw: a ddylid derbyn gwelliant 31? A oes unrhyw wrthwynebiad? [Gwrthwynebiad.] Symudwn felly i bleidlais electronig ar welliant 31. Agor y bleidlais. Cau’r bleidlais. O blaid 37, wyth yn ymatal, a 10 yn erbyn. Ac felly, mae’r gwelliant wedi ei gymeradwyo.

Amendment 31 agreed: For 37, Against 10, Abstain 8.

Result of the vote on amendment 31.