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 Minister for Finance, Elin Jones, says the Bill is a package of narrowly targeted technical and administrative changes to Wales's tax laws, to help the Welsh Revenue Authority run land transaction tax and landfill disposals tax more effectively. Members describe it as letting the Authority share information with local authorities, carry out some landfill inspections without prior approval, and withhold some tax repayments during an inquiry. The Minister says it does not create new taxes. Contributions: [1][2][3][4][5][6]

Who it would affect

It would mainly affect the Welsh Revenue Authority, taxpayers and their advisers, local authorities, and businesses that could face landfill inspections or withheld repayments. The Minister says representatives of taxpayers who deal with the Authority will be most interested. Contributions: [1][2][3][4]

What has been said

  • Cai Parry-Jones (Reform UK) said the consultation drew only nine responses, and he was concerned that landfill inspections could happen without owner agreement or tribunal approval. Elin Jones (Plaid Cymru) said the powers are proportionate and already operate in England and Scotland. Contributions: [1][2][3]
  • Huw Thomas (Welsh Labour) welcomed the aim of fair and efficient tax collection. He asked what assurance there is that information will be shared with local authorities only when essential, and asked for practical examples. Contributions: [1][2]
  • John Clark (Reform UK) raised the power to withhold repayments during an inquiry, noting inquiries can take months or years. He asked for published service standards and reporting on delays. Elin Jones called it 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. He asked how much would be real savings. Elin Jones said costs and benefits are small and the aim is not to raise money. Contributions: [1][2]
  • Sam Rowlands (Welsh Conservatives) asked whether the Bill is the next stage of tax devolution or only narrow technical changes. Elin Jones said she had overstated it, and that the Bill is about running current tax powers well, not further devolution. Contributions: [1][2]
  • Peredur Owen Griffiths (Plaid Cymru) welcomed the Bill and asked about alignment with HMRC and a vacant land tax. Elin Jones said alignment work is progressing and the Bill is not designed to prepare for new taxes. 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

Written by AI on 26 October 2026 from 14 contributions in the Senedd on 20 October 2026. Each point links to what was said; 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.