Group 2: Duty to promote public awareness (Amendment 7)

Part of the debate – in the Senedd at 6:33 pm on 5 July 2022.

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Photo of Peter Fox Peter Fox Conservative 6:33, 5 July 2022

Diolch, Llywydd. I welcome the opportunity to discuss amendment 7, tabled in my name. The purpose of this amendment is to require the Welsh Ministers to take steps to promote awareness of changes to taxation law made by regulations under section 1 of the Bill. Under the powers within the Bill, the Welsh Ministers will be given powers to make potentially significant changes to taxation legislation, such as on tax avoidance. However, as Dr Sara Closs-Davies noted in evidence to the Finance Committee, some taxpayers are unaware of devolved tax powers in Wales and the Welsh Revenue Authority and the type of help and support available from the WRA. Thus, to reduce complexity and increase certainty, both fundamental to an effective tax system, it is important that the public are made sufficiently aware of all changes in good time. Whilst the Bill requires Welsh Ministers to notify the Senedd about changes to the Welsh tax Acts, it is not a given that the public at large will be aware of such a notice. An additional duty to promote awareness will help to ensure that they do not inadvertently break the law, especially given the already complex nature of taxation legislation. I hope the Senedd will be able to support this amendment today. Thank you.