Motion NDM6352 as amended:

To propose that the National Assembly for Wales:

1. Notes that the Wales Act 2014 allows for the creation of new Welsh taxes.

2. Recognises that it will be necessary to test this new aspect of the devolution machinery.

3. Welcomes a wide range of potential ideas for use of this new fiscal possibility in Wales.

4. Believes that any new taxes should adhere to the views expressed by the Cabinet Secretary for Finance and Local Government, in his written statement issued on 5 July 2016, that ‘there should be no change for change's sake’.

5. Calls on the Welsh Government to make arrangements for an independent review of any new taxes to be completed within 6 years of their introduction.