Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 63

Payment and recovery of devolved tax subject to review or appeal

Section 63 inserts a new chapter into the Tax Collection and Management (Wales) Act 2016 dealing with how devolved tax must still be paid even when a decision is under review or appeal, and how taxpayers can request postponement of recovery of amounts they believe are excessive.

• Requesting a review or lodging an appeal does not remove the obligation to pay devolved tax (and interest); however, a taxpayer who believes an excessive amount has been charged may ask WRA to postpone recovery of the disputed amount.
• A postponement request must be made within the same time limits as the review or appeal itself, must specify the amount in question and the reasons it is considered excessive, and WRA may grant the request in whole or in part, potentially subject to adequate security.
• If WRA refuses or only partly grants a postponement request, the taxpayer may apply to the tribunal within 30 days for a review of that decision; WRA must not take recovery action on any postponed amount during the relevant postponement period.
• Where a further appeal is made to a higher court, a fresh postponement request can be made, but the taxpayer must additionally demonstrate that recovery would cause serious financial hardship; tribunal decisions on postponement requests cannot themselves be further appealed.