Membership and terms of reference of the Tax Advisory Group for Wales.

1. Background

1.1 The UK government established the Commission on Devolution in Wales to review financial and constitutional arrangements in Wales. The Commission's first report, on the devolution of fiscal powers, was published in November 2012. The UK government announced in November 2013 that it would implement 31 of the 33 recommendations. Subsequently the Wales Act 2014 provided for the full devolution to the National Assembly of Wales of stamp duty land tax and landfill tax, the partial devolution of income tax and the creation of new taxes (subject to agreement by the National Assembly and Parliament), together with borrowing powers for the Welsh Government for capital investment and to manage any volatility from Welsh tax revenues.

2. Introduction

2.1 The primary purpose of the Tax Advisory Group for Wales is to provide strategic advice to Welsh Government ministers on issues of tax policy and administration and the impact these will have on the people of Wales. The group is chaired and accountable to the Minister for Finance and Trefnydd.

2.2 The name of the group is the Tax Advisory Group (TAG).

2.3 It is important that a broad range of perspectives are represented on the group in the development of tax policy and administration as the Welsh Government wishes to be as engaging and transparent as possible, ensuring that tax policy and administration meets the needs of the people in Wales.

3. Remit

3.1 The remit of the Tax Advisory Group is:

  • to provide advice and support in the development of tax policy and administration in Wales
  • to give advice on the wider impact of Welsh tax policy on stakeholders and the economy and social fabric of Wales, and
  • to help to improve communication across a range of stakeholders with regards to tax policy and administration to better inform Welsh Government tax consultations and legislation.

4. Membership

4.1 The members of the Welsh Government Tax Advisory Group are:

Chair

  • Minister for Finance and Trefnydd

Members

  • Andrew Evans – Geldards LLP
  • Ben Francis – Federation of Small Businesses
  • Frank Haskew – Institute of Chartered Accountants in England & Wales
  • Cllr Anthony Hunt – Welsh Local Government Association
  • Robert Lloyd Griffiths – Institute of Directors
  • Martin Mansfield – TUC, Wales
  • Ruth Marks – Wales Council for Voluntary Action
  • David Phillips – Institute for Fiscal Studies
  • Kay Powell – the Law Society
  • Ian Price – CBI Wales
  • Leighton Reed – Institute of Chartered Accountants in England and Wales
  • Dr Victoria Winckler – The Bevan Foundation

Officials attending

  • Andrew Jeffreys – Director, Welsh Treasury
  • Dyfed Alsop – Chief Executive, Welsh Revenue Authority
  • Andy Fraser – Acting Deputy Director, Tax Strategy, Policy and Engagement
  • Debra Carter – Deputy Director, Local Government Strategic Finance

5. Working arrangements

5.1 The group is accountable and reports to the Minister for Finance and Trefnydd. The group held its initial meeting in March 2014, and meets at least 2 and no more than 3 times per calendar year.

5.2 The Minister for Finance and Trefnydd will be able to invite expert advisers to attend meetings to deal with specific issues as and when required. Members of the group are able to nominate advisers if they so wish, but the Minister for Finance and Trefnydd will have the final decision as to whether they attend.

5.3 It is expected that all members will attend all meetings. If a member is unable to attend, a deputy may attend in their place providing reasonable notice has been given to the Secretariat.

5.4 The Welsh Government has established a work programme to underpin the development of tax policy. The dialogue with, and between, the members of the group will inform the development of the tax agenda in Wales.