Tax Collection and Management (Wales) Act 2016 section 85

Meaning of "carrying on a business"

Section 85 defines what "carrying on a business" means for the purposes of the information and enquiry powers in Part 5 of the Act, giving it a deliberately broad scope that extends well beyond conventional commercial trading.

• The definition of "carrying on a business" is wide and includes generating income from land (regardless of where the land is located), carrying on a profession, and the activities of charities, local authorities, and other public authorities.
• Welsh Ministers have the power to make regulations specifying that particular activities, or activities carried on by particular persons, should or should not be treated as carrying on a business for these purposes.
• The definition of "charity" used throughout the Act is the one found in paragraph 2A of Schedule 18 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act.
• The broad definition ensures that WRA's information-gathering and compliance powers apply not only to traditional businesses but also to professional practices, property income activities, charities, and public bodies.