Regulator profile

WRA

Welsh Revenue Authority

Enforcement Regulator 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.

Landfill TaxLand Transaction Tax

Contact WRA

Legislation that WRA directly enforces.

Primary legislation

Tax Collection and Management (Wales) Act 2016 Landfill Disposals Tax (Wales) Act 2017 LTTADTWA 2017 VARLEWA 2025

Secondary legislation

Landfill Disposals Tax (Administration) (Wales) Regulations 2018 Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 Land Transaction Tax (Administration) (Wales) Regulations 2018 Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018 Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018 Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 The Land Transaction Tax (Administration) (Wales) Regulations 2018 The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018

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 Wales Act 2017 UK Act of Parliament

Administered / monitored

The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 UK Statutory Instrument

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