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This statement describes the Welsh Revenue Authority’s (WRA) Public Task for the purposes of the Re-Use of Public Sector Information Regulations 2015 (the Re-use Regulations).

Re-use means the use of public sector information for a purpose other than the initial purpose for which it was:

  • produced
  • held
  • collected
  • disseminated

There are no definitive statements on what is meant by the term ‘public task’ under the ‘Re-use Regulations’. In practice, it consists of information that a public sector body must produce, collect, or provide to fulfil its core role and functions.

Background

The WRA is a non-ministerial department of the Welsh Government.

The WRA is the collection and management body in respect of:

Public task

The WRA exercises its functions, such as powers and duties, as set out in:

  • the devolved taxes primary legislation
  • Government of Wales Act 2006

The devolved taxes primary legislation is:

  • Tax Collection and Management (Wales) Act 2016 (TCMA) which establishes the WRA
  • Land Transaction and Anti-avoidance of Devolved Taxes (Wales) Act 2017
  • Landfill Disposals Tax (Wales) Act 2017

The main function of the WRA as set out in section 12 of TCMA is the collection and management of devolved taxes (WRA’s general function).

The WRA also has the following particular functions:

  • providing information advice and assistance relating to devolved taxes to Welsh Ministers
  • providing information and assistance relating to devolved taxes to:
    • devolved taxpayers
    • their agents
    • other persons
  • resolving complaints and disputes relating to devolved taxes
  • promoting compliance with the law relating to devolved taxes and protecting against tax evasion and avoidance in relation to devolved taxes

In addition to any other powers it has, the WRA may do anything which it considers necessary or expedient in connection with the exercise of its functions, or incidental or conducive to the exercise of those functions.

Access and licensing

The information that we collect and create is done so in accordance with our public task. Unless the information is excluded by the Re-use Regulations, all information held by the WRA is available for re-use.

Examples of exclusions include:

  • where a third party holds the copyright for the information, or
  • where access is restricted under other legislation such as:
    • Data Protection Act 2018
    • UK General Data Protection Regulation
    • Freedom of Information Act 2000
    • Environmental Information Regulations 2004
    • TCMA

Details of information that we’ve already published for re-use can be found within our publication scheme.

The StatsWales catalogue is a free-to-use service that allows people to view, manipulate, create and download data. We may also make information available via social media platforms.

Requests for access and re-use may be made at the same time.

Exclusions

These regulations do not apply to:

  • a document where access is excluded or restricted under information access legislation including on the grounds of:
    • protection of personal data
    • protection of national security
    • defence or public security
    • statistical or commercial confidentiality (including business, professional or company secrets)
  • any part of a document which:
    • is accessible under information access legislation
    • contains personal data the re-use of which would be incompatible with the law concerning the protection of individuals with regard to the processing of personal data

Guidance on re-use

Guidance on re-use is available on the National Archives.

Feedback and contact details

If you’ve any queries on this public task statement you can contact us.

If you’ve a complaint about the WRA under the Re-use Regulations, please see our guidance on how to make a complaint and how we respond.