The next item is the Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017. I call on the Cabinet Secretary for Finance to move the motion—Mark Drakeford.

Motion NDM6577 Julie James

To propose that the National Assembly for Wales in accordance with Standing Order 27.5:

1.  Approves that the draft The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 is made in accordance with the draft laid in the Table Office on 25 October 2017.

Motion moved.

Thank you, Deputy Presiding Officer. I’m pleased to introduce the Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017.

6Dirprwy Lywydd, for very good reasons this National Assembly decided that the Tax Collection and Management (Wales) Act 2016 should prohibit the disclosure of protected taxpayer information by a Welsh Revenue Authority official unless that disclosure is expressly permitted by section 18 of the Act. 

Protected taxpayer information is defined in the Act as information relating to a person, which will enable them to be identified, and information that was acquired by the WRA or a delegated body. Disclosure is a serious matter and a breach of this requirement is a criminal offence. Section 18(1) of the Act sets out a list of gateways, however, under which it is permissible to disclose protected taxpayer information. At present, this section does not provide a gateway for the disclosure of protected taxpayer information to either Her Majesty's Revenue and Customs or to Revenue Scotland, where such a disclosure is simply in connection with a function of these respective bodies or in connection with the function of the Welsh Revenue Authority. The purpose of the amendments I'm laying today is to provide relevant WRA officials with such a gateway to discuss protective taxpayer information with HMRC and with Revenue Scotland.

The regulations will ensure consistency with HMRC, which itself will have a legal gateway to share information with the Welsh Revenue Authority in April 2018. The reason for doing all of this, Dirprwy Lywydd, is that the Welsh Revenue Authority I believe should be able to do the same as HMRC is able to do to support compliance on devolved taxes and their equivalent in order to deter avoidance and evasion. Again, for the purposes of compliance in relation to devolved taxes, the Welsh Revenue Authority is currently discussing a reciprocal arrangement with Revenue Scotland for the purposes of information sharing with them. That's the basis on which I hope Members will support these matters this afternoon. 

I call on the Chair of the Finance Committee.  

Thank you, Deputy Presiding Officer. I welcome the fact that we are discussing regulations with regard to devolved taxes for the first time here. Of course, three Acts have been passed by now but Standing Orders have been amended to allow the Finance Committee to consider specifically regulations relating to devolved taxes, and it’s the committee’s intention to do that, certainly, as the new ones are tabled.

We have published a report on these regulations. There’s nothing surprising in it, but the committee is in agreement with the Government’s intention and what it intends to do, and what has been described by the Cabinet Secretary. The only thing that I would want to emphasise today is the live interest of the committee in ensuring that clear guidance is available to regulate how these powers are used by the different bodies that are allowed to use taxpayers’ information in this way, and even though we have discussed this and ensured this as the Bills have gone through the Assembly, it is just as important to ensure that the guidance is very clear with regard to the provision of subordinate legislation as well. Thank you.

I call on the Cabinet Secretary to reply.

Deputy Presiding Officer, may I just say thank you to the committee for the work that they have done in scrutinising the regulations and giving the Government an opportunity to respond to the points raised by the committee? I believe that the committee is now content with the responses that they have received. In terms of clear guidance, of course I agree with the committee Chair. I know that the chair of the WRA and the new board have given priority to guidance. I spoke yesterday to the WRA chief executive and I am confident that the work is in the pipeline. They’ve already commenced it; they are speaking to stakeholders; and guidance will be available after Christmas so that people can have clarity as to what information the authority is going to gather and how they’re going to approach their work, and that will be is issued in a timely manner before 1 April next year when the WRA approaches that work.

Thank you. The proposal is to agree the motion. Does any Member object? The motion is therefore agreed in accordance with Standing Order—

I can't do it; I'll have to do it: 12.36.

Motion agreed in accordance with Standing Order 12.36.