legislation that imposes a compliance or financial burden on taxpayers should be set out in primary legislation in order to ensure that it obtains sufficient scrutiny;
the Welsh Government’s proposal to confer three regulation-making powers on ministers does, however, provide a balance between the needs for speed and scrutiny, particularly with the additional safeguard of a ministerial statement explaining why the power is being used;
there is insufficient need for an annual Welsh Finance Bill, but this should be kept under review; and
regulation-making powers should only be used to make retrospective legislation where it is necessary (rather than desirable) and a protocol should be issued by Welsh Ministers on the use of retrospectivity, which should include a presumption against it.
legislation that imposes a compliance or financial burden on taxpayers should be set out in primary legislation in order to ensure that it obtains sufficient scrutiny;
the Welsh Government’s proposal to confer three regulation-making powers on ministers does, however, provide a balance between the needs for speed and scrutiny, particularly with the additional safeguard of a ministerial statement explaining why the power is being used;
there is insufficient need for an annual Welsh Finance Bill, but this should be kept under review; and
regulation-making powers should only be used to make retrospective legislation where it is necessary (rather than desirable) and a protocol should be issued by Welsh Ministers on the use of retrospectivity, which should include a presumption against it.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")