The final group relates to WRA guidance. The lead and only amendment in this group is amendment 51. I call on Nick Ramsay to move and speak to the amendment.

Amendment 51 (Nick Ramsay) moved.

Thank you, Deputy Presiding Officer. I’m pleased to move the lead amendment of the final group.

The Scottish Government has provided information about the Scottish Revenue Authority sharing back-office functions in light of the Land and Buildings Transaction Tax (Scotland) Act 2013. Due to straitened public finances and the need to provide value for money, the WRA should start, we feel, as it means to go on, through sharing back-office functions. This is, we feel, vital to establish at this stage. As part of the financial scrutiny of the LBTT Bill, a number of cost savings were outlined, which may be of assistance for the LTT Bill in terms of back-office savings through sharing functions, and indeed the LDT Bill. The Office for Budget Responsibility forecast the following revenues for landfill tax in November 2016: from 2018 the Welsh Government will collect roughly £27 million per year, before taking into account the policy of ‘Towards Zero Waste’. This is projected to fall to £24 million by 2020-21.

I listened carefully to what Nick Ramsay said and I’ve no difficulty in accepting the thrust of his remarks in that it certainly will be the case that we will want the Welsh Revenue Authority to be able to act collaboratively with other organisations and to share back-room resources with them where that helps the WRA in its duties. The amendment, however, says something, I think, slightly different to that. It’s an amendment that would allow the WRA to issue guidance to a county council or Natural Resources Wales as to the adoption of best practice in the administration of landfill disposal tax. We’ve had lots of discussions during the passage of the Bill about the need for the WRA to provide guidance—guidance to taxpayers on this Bill and in relation to LTTA—and I was pleased to be able to provide the Finance Committee with reassurances that the provision of such guidance had been agreed with the incoming chair of the Welsh Revenue Authority. So, while I am strongly in support of the principle of guidance, I don’t believe that this amendment makes good sense. It seeks to insert a new section to enable the WRA to issue guidance to the NRW and local authorities in Wales in relation to the adoption of best practice in the administration of landfill disposal tax. The problem is that, as set out in the Tax Collection and Management (Wales) Act 2016, it is the WRA that will be responsible for the administration of landfill disposal tax, not the NRW or local authorities.

Now, I fully agree that both NRW and local authorities will be key players in the landfill arena, but the relationship between them and the WRA, while needing to be strong and mutually beneficial, will not be enhanced by providing guidance to them on something that they do not have responsibility to carry out. No specific power is necessary to allow guidance to be provided, and, quite certainly, it will not be sensible for the WRA to issue guidance to the NRW and local authorities on the basis of amendment 51, as these bodies are not to be responsible for the administration of LDT. So, my problem, I think, Dirprwy Lywydd, having listened to what Nick Ramsay said, is that I’ve got a lot of sympathy with what he had to say about sharing back-office functions and administrative efficiency—I don’t think the amendment, as it’s in front of the Assembly this afternoon, necessarily has that effect, and it doesn’t prevent the WRA from achieving those outcomes with the suite of powers that it already has. I’m therefore going to ask Members not to support amendment 51.

Thank you. Nick Ramsay to reply to the debate.

Thank you. This was, in many ways, a probing amendment. We did have this discussion, as you said, at Stage 2, Cabinet Secretary. It was all part of the discussion about how independent the WRA is, how much of an arm’s-length body it will be, or how much controlled by the Welsh Government. As I’ve said with the previous amendment that Steffan Lewis tabled, I’m not entirely sure that we’re reached a satisfactory conclusion as to where that balance is between being guided by the Welsh Government and allowing the WRA that necessary independence or autonomy. But I do recognise what you said about we don’t want to be too heavy handed with the WRA, particularly at this early stage. So, if you are willing to give a further commitment that, as the WRA is developed and the new taxes come online, the Welsh Government will be monitoring the situation to ensure that this is working effectively, and it does so in the absence of guidance which I understand your reasons for not wanting to issue, then I’m happy to withdraw this amendment but, as I say, I do think that we need to keep a watching brief on this.

Thank you. Does anybody object to amendment 51 being withdrawn? No. Thank you very much for that.

Amendment 51 withdrawn in accordance with Standing Order 12.27.

Cabinet Secretary, amendment 32.

Amendment 32 (Mark Drakeford) moved.

Moved.

The question is that amendment 32 be agreed to. Does any Member object? Amendment 32 is agreed to.

Amendment 32 agreed in accordance with Standing Order 12.36.

Nick Ramsay, amendment 52. Are you moving?

Amendment 52 (Nick Ramsay) moved.

Move.

The question is that amendment 52 be agreed to. Does any Member object? [Objection.] Object. Therefore, we proceed to an electronic vote. Open the vote. Close the vote. For the amendment 15, eight abstentions, 32 against. Therefore, the amendment is not agreed.

Amendment 52 not agreed: For 15, Against 32, Abstain 8.

Result of the vote on amendment 52.

Cabinet Secretary, amendment 33.

Amendment 33 (Mark Drakeford) moved.

Formally.

The question is that amendment 33 be agreed to. Does any Member object? Amendment 33 is agreed.

Amendment 33 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 34.

Amendment 34 (Mark Drakeford) moved.

Formally.

The question is that amendment 34 be agreed to. Does any Member object? Amendment 34 is agreed.

Amendment 34 agreed in accordance with Standing Order 12.36.

Nick Ramsay, amendment 53.

Amendment 53 (Nick Ramsay) moved.

Move.

The question is that amendment 53 be agreed to. Does any Member object? Amendment 53 is agreed to.

Amendment 53 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 35.

Amendment 35 (Mark Drakeford) moved.

Moved.

The question is that amendment 35 be agreed to. Does any Member object? Amendment 35 is agreed.

Amendment 35 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 36.

Amendment 36 (Mark Drakeford) moved.

Moved.

The question is that amendment 36 be agreed to. Does any Member object? Amendment 36 is agreed.

Amendment 36 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 37.

Amendment 37 (Mark Drakeford) moved.

Formally.

The question is that amendment 37 be agreed to. Does any Member object? Amendment 37 is agreed.

Amendment 37 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 38.

Amendment 38 (Mark Drakeford) moved.

Formally.

The question is that amendment 38 be agreed to. Does any Member object? Amendment 38 is agreed.

Amendment 38 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 39.

Amendment 39 (Mark Drakeford) moved.

Moved.

The question is that amendment 39 be agreed to. Does any Member object? Amendment 39 is agreed to.

Amendment 39 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 40.

Amendment 40 (Mark Drakeford) moved.

Moved.

The question is that amendment 40 be agreed to. Does any Member object? Amendment 40 is agreed.

Amendment 40 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 41.

Amendment 41 (Mark Drakeford) moved.

Moved.

The question is that amendment 41 be agreed to. Does any Member object? Amendment 41 is agreed.

Amendment 41 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 42.

Amendment 42 (Mark Drakeford) moved.

Moved.

The question is that amendment 42 be agreed to. Does any Member object? Amendment 42 is agreed.

Amendment 42 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 43.

Amendment 43 (Mark Drakeford) moved.

Moved.

The question is that amendment 43 be agreed to. Does any Member object? Amendment 43 is agreed to.

Amendment 43 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 44.

Amendment 44 (Mark Drakeford) moved.

Formally.

The question is that amendment 44 be agreed to. Does any Member object? Amendment 44 is agreed to.

Amendment 44 agreed in accordance with Standing Order 12.36.

Amendment 45, Cabinet Secretary.

Amendment 45 (Mark Drakeford) moved.

Formally.

The question is that amendment 45 be agreed to. Does any Member object? Amendment 45 is agreed to.

Amendment 45 agreed in accordance with Standing Order 12.36.

Amendment 46, Cabinet Secretary.

Amendment 46 (Mark Drakeford) moved.

Formally.

The question is that amendment 46 be agreed to. Does any Member object? Amendment 46 is agreed to.

Amendment 46 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 47.

Amendment 47 (Mark Drakeford) moved.

Moved.

The question is that amendment 47 be agreed to. Does any Member object? Amendment 47 is agreed to.

Amendment 47 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 48.

Amendment 48 (Mark Drakeford) moved.

Moved.

The question is that amendment 48 be agreed to. Does any Member object? Amendment 48 is agreed to.

Amendment 48 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 1.

Amendment 1 (Mark Drakeford) moved.

Moved.

The question is that amendment 1 be agreed to. Does any Member object? Amendment 1 is agreed.

Amendment 1 agreed in accordance with Standing Order 12.36.

We have reached the end of our Stage 3 consideration of the Landfill Disposals Tax (Wales) Bill. I declare that all sections and Schedules of the Bill are deemed agreed.

All sections of the Bill deemed agreed.

That concludes Stage 3 proceedings, and that brings today’s proceedings to a close. Thank you.

The meeting ended at 19:14.