Who can the Welsh Revenue Authority delegate its functions to under section 13?

Under section 13 of the Tax Collection and Management (Wales) Act 2016, the WRA may delegate its functions, in whole or in part, to any of its individual members, committees, sub-committees, or staff members including the chief executive. This allows routine tasks to be carried out without requiring the full board.

What is the non-executive member requirement for WRA committees under section 13?

When the WRA delegates a function to a committee or sub-committee, at least one non-executive member of the WRA must sit on that committee or sub-committee. This safeguard ensures independent oversight within delegated decision-making processes. Without this non-executive presence, the delegation would not be valid.

Does WRA lose control of a function once it delegates it under section 13?

No. Delegation under section 13 does not remove the WRA's own ability to exercise that function directly at any time. The WRA retains full control and can step in to perform the delegated function itself whenever it chooses. Accountability always remains with the WRA regardless of who carries out the work.

Who is accountable when a WRA delegate carries out a function under section 13?

The WRA itself remains ultimately responsible and accountable for any function it has delegated, regardless of who performs the work. If a taxpayer complains about how a delegated function was handled, accountability rests with the WRA, not the individual staff member, committee, or sub-committee that carried it out.

Tax Collection and Management (Wales) Act 2016 section 13

Internal authorisation to carry out functions

Section 13 sets out how the Welsh Revenue Authority (WRA) may delegate the carrying out of its functions to its members, committees, or staff.

WRA can authorise any of its members, committees, sub-committees, or staff (including the chief executive) to carry out its functions, in whole or in part.
If a committee or sub-committee is authorised to carry out a function, it must include at least one non-executive member of WRA.
Delegating a function does not remove WRA's own ability to exercise that function directly.
WRA remains ultimately responsible for any function it has delegated, regardless of who carries it out.

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