Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 28

Cases in which WRA need not give effect to a claim

Schedule 23, paragraph 28 amends section 67 of the Tax Collection and Management (Wales) Act 2016 to extend the circumstances in which the Welsh Revenue Authority (WRA) may refuse to give effect to a claim, so that elections relating to social housing reliefs are treated in the same way as claims.

• Section 67 of the Tax Collection and Management (Wales) Act 2016 sets out the cases where WRA need not give effect to a claim for relief from excessive assessment or overpaid tax.
• The amendment extends section 67 so that it applies not only to claims but also to elections made under the social housing reliefs provisions in Schedule 15 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
• The relevant elections are those made under paragraphs 3, 5, or 12 of Schedule 15, which deal with social housing reliefs.
• The practical effect is that WRA has the same powers to refuse to give effect to a social housing relief election as it does to refuse a claim, where the statutory grounds for refusal are met.