What does section 98 of the Tax Collection and Management (Wales) Act 2016 protect?

Section 98 provides absolute protection for journalistic material from being compelled under an information notice issued by the Welsh Revenue Authority. This means the WRA cannot use a formal notice to require any person to hand over or produce information or documents held for the purposes of journalism, regardless of how relevant the material may be to a tax enquiry.

What qualifies as journalistic material under section 98 of the TCMWA 2016?

Journalistic material is defined broadly under section 98. It covers any information or document held by a person who created or obtained it for the purposes of journalism. It also includes material received from another person who intended the recipient to use it for journalistic purposes. The current holder does not need to be a journalist — the defining factor is the purpose behind the material's creation or acquisition.

Can the Welsh Revenue Authority use an information notice to compel a journalist to hand over documents?

No. Under section 98 of the Tax Collection and Management (Wales) Act 2016, an information notice cannot compel any person to produce journalistic material. If a journalist created or acquired documents for the purposes of journalism, those documents are fully protected from compelled disclosure under WRA information notices, providing an absolute limitation on the WRA's information-gathering powers.

Why does section 98 matter for press freedom in Wales?

Section 98 reflects the importance of press freedom and the protection of journalistic sources. Without this provision, the WRA's broad information-gathering powers could potentially be used to access confidential journalistic material, which could have a chilling effect on investigative journalism. Accountants and tax advisers should note that material held in a journalistic capacity falls outside the scope of information notices.

Tax Collection and Management (Wales) Act 2016 section 98

Protection for journalistic material

Section 98 protects journalistic material from being required under an information notice issued by the Welsh Revenue Authority.

An information notice cannot compel any person to hand over or produce journalistic material.
Journalistic material includes both information and documents held for the purposes of journalism.
The protection covers material created or acquired by someone for journalistic purposes.
It also covers material received from another person who intended the recipient to use it for journalism.

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