In April 2016, National Assembly approved its first Welsh tax legislation - the Tax Collection and Management (Wales) Act. This provides powers for tax administration, including those to establish the first ever Welsh tax authority – the Welsh Revenue Authority (WRA).

The WRA’s main purpose is to administer and collect the new Welsh taxes, Land Transaction Tax (LTT) and Landfill Disposals Tax (LDT) from April 2018, but there is scope for the range of functions undertaken by the WRA to develop and expand over time. The devolution of new borrowing and tax powers is an important development and provides Wales with an exciting opportunity to develop its funding arrangements so they best meet Welsh circumstances and priorities.

The WRA will be the first non-ministerial department set up by the Welsh Government. It will have a board and a chief executive and around 50 members of staff who will be civil servants.

In addition to collecting and administering the new Welsh taxes, the WRA will:

  • provide information, advice and assistance about devolved taxes to Welsh Ministers and to taxpayers
  • resolve taxpayer complaints and disputes
  • promote tax compliance
  • protect against tax evasion and tax avoidance
  • support the development of Welsh Government tax policy.

Working with Welsh Ministers

The WRA will deliver Welsh Ministers’ tax policy and follow the strategic direction set by them; it will however be operationally independent. It will be accountable to Welsh Ministers and to the National Assembly.

The WRA will partner with Welsh Treasury to support tax policy development within the Welsh Government.

Other taxes in Wales

The WRA will be responsible for the collection and management of Land Transaction Tax and Landfill Disposals Tax. Local government’s role in the administration of council tax and non-domestic rates will continue. All other taxes will continue to be administered by HMRC. 

All queries on Stamp Duty Land Tax or Landfill Tax in Wales up to and including 31 March 2018 should be directed to HMRC.

For further information about the role of the Welsh Treasury, and the partial devolution of Income Tax, visit: