Tax Collection and Management (Wales) Act 2016 section 36

Auditor General for Wales

Section 36 amends the Public Audit (Wales) Act 2013 to ensure that the Auditor General for Wales can charge fees for auditing the Welsh Revenue Authority's Tax Statement.

• This section amends the fee-charging provisions in the Public Audit (Wales) Act 2013.
• It adds the audit of the Welsh Revenue Authority's Tax Statement to the list of work for which the Auditor General for Wales may charge fees.
• The relevant audit work includes any examination, certification, or report carried out under section 31 of the Tax Collection and Management (Wales) Act 2016.
• This ensures the cost of auditing the WRA's Tax Statement is recoverable through fees, consistent with the Auditor General's arrangements for other audit work.