This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
Documents to download
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Wales Bill 2013-14: Progress of the Bill (258 KB, PDF)
This is a note on the House of Commons Committee Stage of the Wales Bill. It complements the Research Paper Wales Bill 2013-14 prepared for the Commons Second Reading.
The Bill devolves some tax-raising powers to the National Assembly for Wales. Stamp duty and landfill tax are devolved. Some powers over income tax are also devolved, subject to approval in a referendum.
The Bill also changes the term of the Assembly to five years, allows candidates to stand in constituencies and regions at the same time and removes the possibility of sitting in both the Assembly and in the House of Commons.
No amendments were made to the constitutional provisions of the Bill. There were some largely technical amendments to the financial provisions at Committee stage.
Documents to download
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Wales Bill 2013-14: Progress of the Bill (258 KB, PDF)
Related posts
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This note lists a series of key documents on taxation.
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This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.