[2] The 2017 Act also gave the Senedd powers to vary the basic rate of income tax by 10p, but this will be administered by HMRC.

[7] The minister responsible for the Welsh Revenue Authority is the Minister for Finance, Rebecca Evans MS. Dyfed Alsop was appointed as CEO to lead the organisation [8] The board of the Welsh Revenue Authority is composed of six members.

[10] This considered six properties located in Sarn Mynach in Llandudno Junction, Rhodfa Padarn in Aberystwyth, Rhydycar Business Park in Merthyr Tydfil, the QED Centre in Treforest (near Pontypridd), Cathays Park in Cardiff and Picton Terrace in Carmarthen.

[10] The Rhydycar Business Park site was assessed as being higher risk in its ability to attract key skills and being its location in relation to its customer base.

After a flood at the QED Centre in early 2020, alongside the COVID-19 pandemic, they have moved to a 2 office model of working.