<p>Group 9: WRA Guidance (Amendment 51)</p>

Part of 10. 9. Stage 3 of the Landfill Disposals Tax (Wales) Bill – in the Senedd at 7:04 pm on 20 June 2017.

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Photo of Nick Ramsay Nick Ramsay Conservative 7:04, 20 June 2017

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.