Commentary on Sections
Part 2 - the Welsh Revenue Authority
Section 27-28 – Corporate plan and annual report
29.Section 27 requires the WRA to prepare a corporate plan for each planning period. A planning period is defined and the first plan is to be published no later than a date prescribed by Welsh Ministers by regulations. Subsequent plans are to be submitted to Welsh Ministers thereafter at three-yearly intervals.
30.The plan must describe WRA‘s main objectives, the outcomes by which these objectives may be measured and the activities it expects to undertake during the planning period. Plans must be submitted to the Welsh Ministers for approval and approved plans must be laid before the National Assembly for Wales and published.
31.The WRA may submit a revised corporate plan at any time during the planning period for the approval of the Welsh Ministers. The Welsh Ministers may by regulations revise the 3-year planning period.
32.Section 28 requires the WRA to prepare and publish an annual report on what it has done to achieve its objectives during that financial year. The annual report must be sent to the Welsh Ministers and laid before the National Assembly for Wales. The report must in particular contain an assessment of the extent that the WRA has met the standards of service, standards of behaviours and values set out in its Charter and be made available to the Auditor General for Wales (AGW) at a similar time as the WRA’s Accounts and Tax Statement.
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