The National Assembly for Wales's Finance Committee believes that the collection of taxes in Wales should take a phased approach following an inquiry into the matter.
From April 2018 Wales will need to have a system for collecting and managing new Welsh taxes and the Finance Committee believe that the priority at this transition time should be to try and provide stability and consistency for tax payers. The Committee are keen for the system of devolved taxes to allow for changes in the future, following local government reorganisation or when the Welsh Revenue Authority has the opportunity to build up experience and expertise. This would give consistency in the first years of the new Welsh taxes, but will ensure there is scope for a change in future.
The Committee has also recommended that the tax system should operate in a transparent way with direct accountability to the Assembly with scrutiny through an Assembly Committee.
Jocelyn Davies AM Chair of the Finance Committee said:
"As there are no businesses cases, with detailed costings available, the Committee was unable to take a firm view on which body should be responsible for collecting devolved taxes in Wales. We would like to see these costings made available when the Collection and Management of Taxes Bill is published this Summer.
"We also believe that the collection of taxes in Wales should take a phased approach to ensure consistency for tax payers but which would also allow scope for change in future."