What power does the Welsh Revenue Authority have to establish committees under section 8?

Under section 8 of the Tax Collection and Management (Wales) Act 2016, the Welsh Revenue Authority may establish committees for any purpose connected with its functions. WRA has full discretion over committee membership and can tailor committee structures to address specific operational needs such as audit, compliance, or governance matters.

Can non-WRA members vote on committees or sub-committees?

No. Non-WRA members may be appointed to committees and sub-committees to provide external expertise and participate fully in discussions. However, they are not entitled to vote at committee or sub-committee meetings. Only WRA members serving on those committees hold voting rights under section 8.

Can WRA committees create their own sub-committees?

Yes. A committee established by WRA may itself create sub-committees. The parent committee determines the composition of any sub-committee it establishes, providing flexibility to delegate specific tasks or focused areas of work to a smaller group while maintaining oversight of the sub-committee's membership.

How are non-WRA committee members compensated for their service?

WRA may pay remuneration to non-WRA members serving on its committees or sub-committees and reimburse their expenses incurred in carrying out duties. Both forms of payment require prior approval of the Welsh Ministers, ensuring proper oversight of public expenditure while allowing WRA to attract suitable external expertise.

Tax Collection and Management (Wales) Act 2016 section 8

Committees and sub-committees

Section 8 sets out the powers of the Welsh Revenue Authority (WRA) to establish committees and sub-committees to support its work, including rules on membership, voting rights, and payment of non-WRA members.

WRA can create committees for any purpose related to its functions and decide who sits on them.
Non-WRA members may be appointed to committees or sub-committees but have no voting rights.
Committees may in turn establish their own sub-committees and determine their composition.
Non-WRA members serving on committees or sub-committees may receive remuneration and expense reimbursement, subject to Welsh Ministers' approval.

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