The Chief Officer Finance, Performance and Change presented to Cabinet an updated Anti-Tax Evasion Policy for approval. 

She explained that the Council has in place Anti-Fraud and Bribery and Anti-Money Laundering policies to support effective arrangements to prevent and detect acts of bribery and corruption which are monitored and reviewed by the Governance and Audit Committee. The Anti-Tax Evasion Policy specifically addresses the prevention of tax evasion and provides a coherent and consistent approach for all employees and any person who performs services for and on behalf of Bridgend County Borough Council. Cabinet approved the Anti-Tax Evasion Policy on 9 February 2021. The revised Anti-Tax Evasion Policy is attached as Appendix A, with the changes incorporated.

The Cabinet Member for Finance and Resources welcomed the report and stated that this policy was inward facing in that it focused more towards Members and Officers. It sat alongside our anti-fraud, bribery and money laundering which focused on the customer facing side of the authority.

The Cabinet Member Community Safeguarding and Wellbeing asked if we do find that someone has been evading tax, what action would be taken as an authority.

The Chief Officer Finance, Performance and Change reassured Members that we had not had any reported incidences of tax evasion, however if it were to occur, this would be forwarded to our Senior Fraud Investigator and internal audit service and depending on what that investigation found would depend on where it was then referred to.

The Leader asked if there were training provided to all Members and Officers regarding this. The Chief Officer Finance, Performance and Change explained that there were training models available for all staff on the Intranet.

RESOLVED: That Cabinet approved the updated Anti-Tax Evasion Policy