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Huw Irranca-Davies, Deputy First Minister and Cabinet Secretary for Climate Change and Rural Affairs

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First published:
21 February 2025
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The Cabinet Secretary for Finance and Îʶ¦ÓéÀÖ Language recently published the Îʶ¦ÓéÀÖ Government’s 2nd Supplementary Budget.

Members may wish to note that the 2nd Supplementary Budget includes provision of a budget cover transfer for Natural Resources Wales (NRW) as I highlighted in a written statement in October 2024. We provided NRW with a cash payment of £19m in 2024 to make a Payment on Account to HM Revenue and Customs (HMRC) for NRW’s historic non-compliance with off-payroll working (more commonly known as IR35) requirements. 

NRW and HMRC continue to work together positively in order to resolve this matter. The Îʶ¦ÓéÀÖcontinues to work with NRW and provide the necessary support as it goes through this process.

The case is expected to draw to a conclusion soon, with the final settlement of liability owed expecting to be confirmed in time for inclusion in NRW’s annual accounts for 2024-25. 

Enhanced monitoring arrangements remain in place to provide assurance in our oversight of NRW.