Thank you, Deputy Presiding Officer. The Welsh Government carried out a consultation last year about whether the Welsh Revenue Authority should have access to some of the same criminal powers as HMRC. The consultation, which closed on 2 October, focused on those powers to deter and investigate devolved tax crime—powers that are consistent with those used by HMRC in England for the taxes it is responsible for. Seventeen responses were received, including contributions from the National Crime Agency and from Natural Resources Wales. Overall, there was support for the Welsh Revenue Authority to exercise powers of entry, search and seizure, subject to obtaining a warrant, to exercise certain powers under the Proceeds of Crime Act 2002 via accredited financial investigators, and to carry out and authorise the use of covert and directed surveillance in accordance with the Regulation of Investigatory Powers Act 2000.

Following the consultation, a draft of the Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations 2018 was laid before the Assembly on 21 February. Deputy Presiding Officer, I am today seeking the Assembly's support for these regulations. On 21 February, the Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 and the Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) (Amendment) (Wales) Order 2018 were laid under the negative procedure. These complete the package of investigatory powers to which the WRA will have access. Deputy Presiding Officer, I would like to highlight some points raised during the consultation and explain how we have responded.

There was a mixed response to the proposal not to provide the Welsh Revenue Authority with powers of arrest and detention, and some respondents expressed concern that the absence of these powers might prevent the WRA from interviewing suspects during an investigation. Some respondents also felt it might be appropriate for the WRA to have a general power to stop and search individuals suspected of devolved tax crime. However, given the small number of devolved tax offences expected to be investigated each year, we do not believe it is currently proportionate for the WRA to have access to arrest and detention powers, nor do we believe that it is necessary for the WRA to have access to a general stop-and-search power. The absence of these powers will also not prevent the WRA from working alongside police forces, where necessary, or from requesting suspects voluntarily to attend an interview.

I would like to record my thanks to the Finance Committee and the Constitutional and Legislative Affairs Committee for their work in considering the regulations and Orders.