Group 14 now. This is the final group this afternoon, and it relates to guidance from Welsh Ministers to the WRA on the administration of land transaction tax. The lead and only amendment in this group is amendment 34, and I call on Nick Ramsay to move and speak to his amendment. Nick Ramsay.

Amendment 34 (Nick Ramsay) moved.

Diolch. I heard the cheer there, PO, as you announced this was the last group, so I will be very brief. The only amendment, the lead amendment, which I wish to move, 34, in this group, relates to the insertion of a new section:

‘Guidance. The Welsh Ministers may issue guidance to the WRA as to the adoption of best practice in the administration of land transaction tax.’

The basis for this amendment—and I have had some discussions with the Cabinet Secretary about it previously—is really to ensure value for money. We looked at the Scottish experience, and the Scottish Government has provided information about the Scottish—well, Revenue Scotland, I should say—sharing back-office functions in light of the Land and Buildings Transaction Tax (Scotland) Act 2013 being passed there. Due to straitened public finances, which we often talk about, and the need to provide value for money, this amendment suggests that the WRA should start as it means to go on through sharing back-office functions or whatever cost-saving measures the new authority could be expected to take by the Welsh Government. This is what is at the heart of this amendment—that the Welsh Government will look at ways that the Welsh Revenue Authority could be efficient from the start, could be efficient moving forward, and could ultimately give value for money to the taxpayer. That said, I am eager to hear what the Cabinet Secretary has to say with regard to this amendment, and open to his suggestions.

I call on the Cabinet Secretary.

Diolch, Llywydd. I’ve listened carefully to what Nick Ramsay has said this afternoon. I have to admit that my reading of the amendment was slightly different as to its primary purpose and the one that we’ve just heard. This is an amendment that provides for Welsh Ministers to provide guidance to the WRA on the administration of land transaction tax. I’ve said many times during the passage of the Bill that I am wholly in favour of the WRA providing robust guidance to its taxpayers, their agents and the WRA itself. It’s clearly best practice for a tax authority to ensure that its customers and staff can comply with their obligations.

I’m not able to ask Members on my side to vote for this amendment, however, because I am anxious that it trespasses into the very important clear operational independence that the WRA needs to have from Government. This will be our first non-ministerial department. Members of the Finance Committee are very rightly pointing to the need for an arm’s-length arrangement between the Government and the WRA as an organisation that will be dealing with the individual tax matters of private citizens. For the Welsh Government to be providing guidance to the WRA, I think, has the effect of undermining the independence that needs to be there. I want to act in a way that is consistent with the points raised by the Finance Committee during the passage of the Tax Collection and Management (Wales) Act 2016. There, as a result of Stage 2 discussions, the TCMA ensures that Welsh Ministers have the ability to give strategic direction to the WRA on their tax policies and priorities, but they do not have powers—the Welsh Ministers do not have powers—to provide any specific direction to the WRA in order to ensure that independent arm’s-length relationship.

What I can say to the Member this afternoon having heard him, however, is that I’m happy to commit on record to the importance of clear operational guidance for this tax. I’m happy to say that I will write to the chair of the Welsh Revenue Authority once that appointment is confirmed to set out my expectations that the provision of robust guidance must be a key priority for the WRA, and having heard this afternoon the points the Member has made about efficient administration and the sharing of back-office services, I’m very happy to make sure that that point is also raised in the letter that I will write to the chair of the WRA, which is, in a sense, providing a remit to the chair to make sure that the WRA focuses on the priorities that the committee and the Government wish to set for them during the coming months. I’m happy to provide those assurances to the Member this afternoon, although, if the matter comes to a vote, we will be voting against it.

I call on Nick Ramsay to reply to the debate.

Diolch. I’m pleased to hear the Cabinet Secretary make those comments. This amendment was well meaning in its intention, and that was to ensure that the Welsh Revenue Authority is an efficient organisation that does seek to provide the maximum value for money to the taxpayer. That was why we were suggesting that the Welsh Government might provide guidance. However, this is a grey area, and having listened to the Cabinet Secretary’s intentions, I do share some of his concerns that, actually, the last thing we want to do is compromise the arm’s-length model of the WRA that is being established. I recognise that in certain circumstances this amendment could be seen to be doing that. So, I welcome your commitment to write to the chair of the new authority. I also think, considering that the previous group, 13, and amendment 31, brought forward by Steffan Lewis, has been adopted by the Welsh Government and by the Assembly, that that does provide a measure of security and review at the six-yearly period, I think it was, that’s stated in that amendment. So, that, combined with the commitment of the Cabinet Secretary to review the ongoing operation of WRA, means that I’m happy, with the permission of the Assembly, to withdraw the amendment, but that is a matter for you.

Amendment 34 is withdrawn by the Member. Unless there is any objection to that, then the amendment is withdrawn.

Amendment 34 withdrawn in accordance with Standing Order 12.27.

We therefore have reached the end of our Stage 3 consideration of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill. I declare that all sections and Schedules of the Bill are deemed agreed. That concludes Stage 3 proceedings and today’s proceedings.

All sections of the Bill deemed agreed.

The meeting ended at 17:21.