What must the Welsh Revenue Authority include in its corporate plan under section 27?

Under section 27 of the Tax Collection and Management (Wales) Act 2016, WRA's corporate plan must set out its main objectives for the planning period, the measurable outcomes against which success in achieving those objectives can be assessed, and the activities WRA expects to carry out during that period.

How is the WRA corporate plan approved and published?

The corporate plan must be submitted to the Welsh Ministers for approval. They may approve it subject to modifications agreed with WRA. Once approved, WRA is required to publish the plan and lay a copy before the Senedd, ensuring transparency and democratic oversight of its strategic direction.

Can the WRA revise its corporate plan during a planning period?

Yes, WRA may review and revise its corporate plan at any point during a planning period. Any revised plan must be submitted to the Welsh Ministers for approval under the same rules as the original, including requirements for content, agreed modifications, publication, and laying before the Senedd.

How long are WRA planning periods and what are the submission deadlines?

The first planning period is set by regulations made by the Welsh Ministers. Subsequent planning periods last three years, although Ministers may change this by regulations. The first corporate plan had to be submitted within six months of WRA's establishment, and later plans must be submitted before the relevant period begins.

Tax Collection and Management (Wales) Act 2016 section 27

Corporate plan

Section 27 requires the Welsh Revenue Authority (WRA) to prepare a corporate plan for each planning period, setting out its objectives, measurable outcomes, and planned activities, subject to Welsh Ministers' approval.

WRA must prepare a corporate plan for each planning period covering its main objectives, measurable outcomes, and planned activities, and submit it to the Welsh Ministers for approval.
The Welsh Ministers may approve the plan with agreed modifications; once approved, WRA must publish it and lay a copy before the Senedd (formerly the National Assembly for Wales).
WRA may review and revise the corporate plan during the planning period, submitting any revised version for approval under the same rules as the original plan.
The first planning period is set by regulations, with subsequent periods lasting three years (though Welsh Ministers may change this by regulations); the first plan must be submitted within six months of WRA's establishment, and later plans must be submitted before the relevant period begins.

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