Tax Collection and Management (Wales) Act 2016 section 12

Main functions

Section 12 sets out the core responsibilities and powers of the Welsh Revenue Authority (WRA) in relation to devolved taxes.

  • WRA's overarching role is to collect and manage devolved taxes in Wales.
  • WRA must advise Welsh Ministers, support taxpayers and their agents, resolve disputes, and promote tax compliance while combating evasion and avoidance.
  • WRA is required to provide information, advice or assistance to Welsh Ministers whenever they request it, in whatever form they specify.
  • WRA has broad supplementary powers to do anything it considers necessary, expedient, incidental or conducive to carrying out its functions.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member