Open SeneddCymraeg

Bills

New laws for Wales, explained: what each Bill would do, who it would affect, what Members have said about it, and what happens next.

How a Bill becomes law in Wales

A Bill is a proposed new law. Most come from the Welsh Government, but any Member can propose one. It goes through four stages in the Senedd, then becomes law when the King signs it.

  1. 1. Stage 1A committee looks at the Bill's general principles, then the Senedd votes on them.
  2. 2. Stage 2A committee considers amendments.
  3. 3. Stage 3The whole Senedd considers amendments.
  4. 4. Stage 4The Senedd votes to pass the Bill.
  5. 5. Royal AssentThe Bill becomes an Act of Senedd Cymru.

Some UK Parliament laws also change things the Senedd is responsible for, like health or education in Wales. The Senedd then votes on whether it agrees. This is called legislative consent.

Bills before the Senedd

Taxation (Wales) Bill

  1. Stage 1 (current stage)
  2. Stage 2
  3. Stage 3
  4. Stage 4
  5. Royal Assent

What it would do

The Welsh Government says the Bill would make technical and administrative changes to three existing Welsh tax Acts. It says it would improve how the Welsh Revenue Authority (WRA) is run, clarify compliance and enforcement rules, and fix practical problems with land transaction tax and landfill disposals tax. It says the Bill would allow controlled sharing of information with local authorities for council tax, non-domestic rates and the visitor levy. The Government says it creates no new taxes. [Welsh Government: Written Statement: Introduction of the Taxation (Wales) Bill]

Who it would affect

The Welsh Government expects administrative and operational benefits for taxpayers, local authorities and the WRA. [Welsh Government: Written Statement: Introduction of the Taxation (Wales) Bill]

What has been said

  • Elin Jones (Plaid Cymru), Cabinet Minister for Finance, said the Bill is about running current taxes effectively and its powers are proportionate. She said unannounced landfill inspections already operate in England and Scotland. Contributions: [1][2][3]
  • Cai Parry-Jones (Reform UK) said the consultation had only nine responses, up to four from individual taxpayers. He raised concern that some landfill inspections would need no owner agreement or tribunal approval, removing independent scrutiny. Contributions: [1]
  • John Clark (Reform UK) said section 4 would let the WRA withhold some repayments during inquiries, which can last months or years. He asked for published service standards. The Minister called this a sensible point and said she would take it away. Contributions: [1][2]
  • Iain McIntosh (Reform UK) said the impact assessment shows £422,000 of costs against £2.6 million of benefits, much of it staff time freed up. The Minister said costs and benefits are small, and the Bill is not meant to raise money. Contributions: [1][2]
  • Huw Thomas (Welsh Labour) and Peredur Owen Griffiths (Plaid Cymru) welcomed the Bill. Huw Thomas asked for assurance that data would be shared only when essential. The Minister said sharing is limited to specific purposes. Contributions: [1][2][3][4]
  • Sam Rowlands (Welsh Conservatives) asked whether the Bill is the next stage of tax devolution or narrow technical changes. The Minister said she had over-egged her opening and that the Bill is about administering existing powers. Contributions: [1][2]

What happens next

A committee of Members is gathering evidence on the Bill and will report. Then all Members vote on whether they agree with what it sets out to do. If they don't, the Bill goes no further.

Have your say

A committee is asking for views on this Bill until 20 November 2026. Respond to the consultation

You can tell your Members of the Senedd what you think. Find your Members.

The session so far

The Bill on the Senedd's website

Official documents: Welsh Government: Written Statement: Introduction of the Taxation (Wales) Bill, Welsh Government: Oral Statement: Taxation (Wales) Bill

Written by AI on 26 October 2026 from the official documents listed and 14 contributions in the Senedd. Each point links to its source; check it before quoting.

Recently became law

Laws passed in the last Senedd are listed on the Senedd's archive.

Senedd Bills and their stages come from the Progress of Senedd Bills table on senedd.wales. UK Bills are listed when a legislative consent item appears on this term's agenda. Sessions and debates are agenda items that name the Bill.