Regulator profile
WRA
Welsh Revenue Authority
Enforcement Regulator2 areas of regulation · 14 laws enforced · Wales
What WRA does
Collects and manages devolved taxes in Wales: Land Transaction Tax (replacing Stamp Duty Land Tax) and Landfill Disposals Tax. Provides guidance and rulings on Welsh tax obligations.
Contact WRA
Types of regulation
Landfill Tax
Land Transaction Tax
Legal framework
Legislation that WRA directly enforces.
Primary legislation
- Tax Collection and Management (Wales) Act 2016 Act 2016
- Landfill Disposals Tax (Wales) Act 2017 Act 2017
- LTTADTWA 2017 Act 2017
- Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 Act
Secondary legislation
- Landfill Disposals Tax (Administration) (Wales) Regulations 2018 UK Statutory Instrument 2018
- Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 UK Statutory Instrument 2018
- Land Transaction Tax (Administration) (Wales) Regulations 2018 UK Statutory Instrument 2018
- Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018 UK Statutory Instrument 2018
- Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018 UK Statutory Instrument 2018
- Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 UK Statutory Instrument 2018
- The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 UK Statutory Instrument 2018
- The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 UK Statutory Instrument 2018
- The Land Transaction Tax (Administration) (Wales) Regulations 2018 UK Statutory Instrument 2018
- The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018 UK Statutory Instrument 2018
Related legislation
Legislation connected to WRA's remit but not directly enforced — establishing Acts, amendments, referenced legislation, and context.
Establishing / enabling
-
Wales Act 2014
UK Act of Parliament 2014 -
Wales Act 2017
UK Act of Parliament 2017
Administered / monitored
-
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
UK Statutory Instrument 2018
Coverage area
Wales