Translate the text from English to Welsh.



 
On 10 July a consultation was launched seeking views on the Welsh Government's proposals for WRA to access criminal powers. The consultation, which closed on October 2, outlined my proposal for the WRA to have powers in place to deter and investigate devolved tax crime. Seventeen responses were received, including contributions from key partners like the National Crime Agency and Natural Resources Wales. Overall, there was support for the Welsh Government's position on the main issues identified in the consultation.  

  

No government should legislate to provide a public authority with criminal powers unless it is necessary. The consultation proposed that WRA should have access to some of the powers currently exercised by HMRC when investigating tax crime in Wales.  These established powers are accompanied by a clearly defined set of safeguards to ensure that these powers are used proportionately and appropriately. Having considered the responses received, I have concluded WRA should have access to some of the powers currently available to HMRC under the Police and Criminal Evidence Act 1984 and the Criminal Justice and Police Act 2001\.  In particular, WRA should be able to apply to a justice of the peace for a warrant to enter, search and seize items from premises or search a person found on those premises when investigating devolved tax crime.  

  

Respondents were split over our proposal not to provide WRA with powers to arrest and detention as part of a criminal investigation, and expressed concern that the absence of these powers might prevent WRA from interviewing suspects.  Given these views, and the small number of devolved tax offences expected to be investigated each year, I do not believe it is currently proportionate for WRA to have access to those powers.  However, it is important to note that the absence of these powers will not prevent WRA from interviewing suspects, and WRA will need to comply with the relevant Code of Practice and wider legal obligations when conducting such an interview.  

  

Based on these responses, a draft of the Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations 2018 has been laid before the Assembly for approval during plenary on the 20 March 2018\.  

Our consultation also sought views on WRA being able to exercise powers under the Proceeds of Crime Act 2002 (“POCA”).  Respondents were also supportive of our suggested approach to enable WRA to appoint an accredited financial investigator to exercise POCA powers to:  

  

i. apply for a restraint order and exercise related search and seizure powers;  

ii. recover cash through summary civil proceedings and exercise related search and seizure powers; and  

iii. make various applications (for example, making an application for an account monitoring order) under Part 8 POCA during a confiscation, money laundering or detained cash investigation.  

  

Although not initially proposed in the consultation, a number of respondents to the consultation, in particular the National Crime Agency, (NCA) has recommended that WRA should have recourse to use certain powers to investigate money laundering. These powers will allow an accredited financial investigator to trace criminal assets where WRA has reasonable suspicion to believe devolved tax and money laundering offences have occurred.  

  

Shaped by these responses, today the Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 have been laid, which will give WRA access \- through an accredited financial investigator \- to a number of powers in the Proceeds of Crime Act 2002\.  

  

Finally, respondents to the consultation also supported the proposal that the WRA should be able to authorise directed surveillance in accordance with the Regulation of Investigatory Powers Act 2000 (“RIPA”). The consultation also sought views on whether WRA should be able to authorise the use of covert human intelligence sources (“CHIS”) under RIPA.  The responses received were supportive of this and subsequent discussions with key stakeholders have all stressed the importance of being able to authorise CHIS under RIPA.  

  

The purpose of the RIPA framework is to protect the rights of individuals from unlawful intrusion into their personal or business affairs by law enforcement agencies and I believe it is important WRA are part of that framework. This means CHIS can only be used when authorised by an appropriately senior officer, suitably trained. Furthermore, any public authority authorised under RIPA is subject to independent oversight and scrutiny by the Investigatory Powers Commissioner’s Office, (IPOC).  

  

In terms of the use of CHIS by WRA, it is conceivable that a CHIS type relationship could arise, not because WRA has proactively sought that or induced an individual to be a CHIS, but rather because WRA reacts to unrequested communication from individuals in certain circumstances. Without the ability to authorise a CHIS under RIPA, WRA’s enforcement capability would be hampered, because WRA staff could not lawfully ask for further information in such a situation.  

  

WRA have confirmed that they would intend to authorise the use of CHIS in this reactive way, as a means of responding to and regulating communication from individuals, rather than in a proactive or intrusive way. WRA propose to prepare an operational policy on how it would operate shortly, drawing on the advice of the IPOC and other law enforcement agencies.  

  

The Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) (Amendment) (Wales) Order 2018, laid before the Assembly today, therefore maintains consistency with HMRC and provides that WRA will be able to authorise both directed surveillance and CHIS under RIPA.  

  

This statement is being issued during recess in order to keep members informed. Should members wish me to make a further statement or to answer questions on this when the Assembly returns I would be happy to do so.







Translation:


 
Ar 10 Gorffennaf lansiwyd ymgynghoriad yn ceisio barn am gynigion Llywodraeth Cymru i ACC gael mynediad at bwerau troseddol. Amlinellodd yr ymgynghoriad, a ddaeth i ben ar 2 Hydref, fy nghynnig y dylai ACC gael pwerau yn eu lle i atal ac ymchwilio i droseddu ym maes trethi datganoledig. Daeth 17 o ymatebion i law, gan gynnwys cyfraniadau gan bartneriaid allweddol fel yr Asiantaeth Troseddu Cenedlaethol  a Chyfoeth Naturiol Cymru. At ei gilydd, roedd cefnogaeth i safbwynt Llywodraeth Cymru ar y prif faterion a nodwyd yn yr ymgynghoriad.  
  
Ni ddylai unrhyw Lywodraeth ddeddfu i roi pwerau troseddol i awdurdod cyhoeddus oni bai bod angen hynny. Roedd yr ymgynghoriad yn cynnig y dylai ACC gael mynediad at rai o'r pwerau sy'n cael eu harfer ar hyn o bryd gan CThEM wrth ymchwilio i droseddu ym maes trethi yng Nghymru.  Ynghlwm wrth y pwerau sefydledig hyn mae set ddiffiniedig o fesurau diogelwch i sicrhau bod y pwerau hyn yn cael eu defnyddio yn gymesur ac yn briodol. Wedi ystyried yr ymatebion a ddaeth i law, rwyf wedi casglu y dylai ACC gael mynediad at rai o'r pwerau sydd ar gael ar hyn o bryd i CThEM o dan Ddeddf yr Heddlu a Thystiolaeth Droseddol 1984 a Deddf Cyfiawnder Troseddol a'r Heddlu 2001\.  Yn arbennig, dylai ACC allu gwneud cais i ynad heddwch am warant i gael mynediad i fangre, chwilio ac atafaelu eitemau o fangre neu chwilio person a geir ar y fangre honno wrth ymchwilio i droseddu ym maes trethi datganoledig.  
  
Roedd gwahaniaeth barn ymhlith ymatebwyr ynghylch peidio â rhoi pwerau arestio a chadwad fel rhan o ymchwiliad troseddol, a mynegwyd pryder y gallai diffyg y pwerau hyn atal ACC rhag cyfweld pobl dan amheuaeth.  O gofio'r safbwyntiau hyn a'r nifer bach o droseddau trethi y disgwylir ymchwilio iddynt bob blwyddyn, nid wyf yn credu ei bod yn gymesur ar hyn o bryd i ACC gael mynediad i'r pwerau hyn.  Er hynny, mae'n bwysig nodi na fydd diffyg y pwerau hyn yn atal ACC rhag cyfweld pobl o dan amheuaeth, ac y bydd angen i ACC gydymffurfio â'r Cod Ymarfer perthnasol a rhwymedigaethau cyfreithiol ehangach wrth gynnal cyfweliad o'r fath.  
  
Ar sail yr ymatebion hyn, rwyf wedi cyflwyno drafft o Reoliadau Awdurdod Cyllid Cymru (Pwerau i Ymchwilio i Droseddau) 2018 wedi'i gyflwyno gerbron y Cynulliad i'w gymeradwyo yn ystod y Cyfarfod Llawn ar 20 Mawrth 2018\.   
  
Gofynnodd ein hymgynghoriad safbwyntiau hefyd ar allu ACC i arfer pwerau o dan Ddeddf Enillion Troseddau 2002 (“POCA”).  Roedd yr ymatebwyr hefyd o blaid y dull gweithredu a awgrymwyd sef galluogi ACC i benodi ymchwilydd ariannol achrededig i arfer pwerau POCA i:  
  
i. wneud cais am orchymyn atal ac arfer pwerau chwilio ac atafaelu cysylltiedig;  
ii. adfer arian parod trwy achosion sifil diannod ac arfer pwerau chwilio ac atafaelu cysylltiedig; a  
iii. gwneud amryw o geisiadau (er enghraifft, gwneud cais am orchymyn monitro cyfrif) o ran rhan 8 o POCA yn ystod ymchwiliad atafaelu, gwyngalchu arian neu arian cadwedig.  
  
Er na chynigiwyd hyn i gychwyn yn yr ymgynghoriad, mae nifer o ymatebwyr i'r ymgynghoriad, yn enwedig yr Asiantaeth Troseddu Cenedlaethol (NCA), wedi argymell y dylai ACC gael troi at bwerau penodol i ymchwilio i wyngalchu arian. Bydd y pwerau hyn yn caniatáu i ymchwilydd ariannol achrededig olrhain asedau troseddol lle mae gan ACC le rhesymol dros gredu bod troseddau ym maes trethi datganoledig a gwyngalchu arian wedi digwydd.  
  
Ar sail yr ymatebion hyn, heddiw mae Gorchymyn Deddf Enillion Troseddau 2002 (Cyfeiriadau at Ymchwilwyr Ariannol Awdurdod Cyllid Cymru) 2018 wedi'i gyflwyno, a fydd yn rhoi mynediad i ACC \- trwy ymchwilydd ariannol achrededig \-  at nifer o bwerau yn Neddf Enillion Troseddau 2002\.   
  
Yn olaf, roedd yr ymatebwyr i'r ymgynghoriad hefyd yn cefnogi'r cynnig y dylai ACC allu awdurdodi gwyliadwriaeth gyfeiriedig yn unol â' Deddf Rheoleiddio Pwerau Ymchwilio 2000 (“RIPA”). Ceisiodd yr ymgynghoriad safbwyntiau hefyd ynghylch a ddylai ACC allu awdurdodi'r defnydd o ffynonellau cudd\-wybodaeth ddynol (“CHIS”) o dan  RIPA.  Roedd yr ymatebion a ddaeth i law yn cefnogi hyn ac mae trafodaeth ddilynol â rhanddeiliaid allweddol i gyd wedi tanlinellu pwysigrwydd pŵer awdurdodi CHIS o dan RIPA.  
  
Diben fframwaith RIPA yw amddiffyn hawliau unigolion rhag ymyrraeth anghyfreithlon â'u materion personol neu fusnes gan asiantaethau gorfodi'r gyfraith ac rwyf yn credu ei bod yn bwysig bod ACC yn rhan o'r fframwaith hwnnw. Mae hyn yn golygu na ellir defnyddio CHIS ond pan fydd wedi'i awdurdodi gan uwch swyddog sydd wedi'i hyfforddi'n briodol. Ymhellach, mae unrhyw awdurdod cyhoeddus a awdurdodir o dan Ddeddf Rheoleiddio Pwerau Ymchwilio 2000 yn destun goruchwylio a chraffu gan Swyddfa'r Comisiynydd Pwerau Ymchwilio (IPOC).  
  
O safbwynt defnyddio CHIS gan ACC, mae'n bosibl y gallai math o berthynas debyg i CHIS godi, nid oherwydd bod ACC wedi ceisio hynny neu gymell unigolyn i fod yn CHIS, ond yn hytrach am fod ACC yn ymateb i wybodaeth na ofynnwyd amdani oddi wrth unigolion o dan rai amgylchiadau. Heb y gallu i awdurdodi CHIS o dan RIPA, byddai gallu gorfodi ACC yn cael ei lesteirio, am na allai staff ACC ofyn yn gyfreithlon am wybodaeth bellach mewn sefyllfa o'r fath.  
  
Mae ACC wedi cadarnhau y byddent yn bwriadu awdurdodi'r defnydd o CHIS yn y ffordd ymatebol hon, fel ffordd o ymateb i ddeunydd cyfathrebu gan unigolion, yn hytrach nag mewn ffordd ragweithiol neu ymwthiol. Mae ACC yn bwriadu paratoi polisi gweithredol ar sut y byddai'n gweithredu cyn hir, gan dynnu ar gyngor IPOC ac asiantaethau eraill gorfodi'r gyfraith.   
  
Mae Gorchymyn Rheoleiddio Pwerau Ymchwilio (Gwyliadwriaeth Gyfeiriedig a Ffynonellau Cuddwybodaeth Ddynol) (Diwygio) (Cymru) 2018, a osodwyd gerbron y Cynulliad heddiw, felly'n cadw cysondeb â CThEM ac yn darparu y bydd ACC yn gallu awdurdodi a CHIS o ran RIPA.   
  
Caiff y datganiad ei gyhoeddi yn ystod y toriad er mwyn rhoi'r wybodaeth ddiweddaraf i aelodau. Os bydd aelodau eisiau i mi wneud datganiad pellach neu ateb cwestiynau ynglŷn â hyn pan fydd y Cynulliad yn dychwelyd, byddwn yn hapus i wneud hynny.