Landfill Disposals Tax (Wales) Act 2017 section 38

Reviews and appeals relating to registration

Section 38 ensures that decisions about a person's registration for landfill disposals tax can be challenged through the formal review and appeal process.

• This section amends the Tax Collection and Management (Wales) Act 2016 to extend appeal rights to landfill disposals tax registration decisions.
• It adds registration decisions for landfill disposals tax to the list of decisions that can be formally appealed.
• The amendment is made to section 172 of the Tax Collection and Management (Wales) Act 2016, which sets out which decisions are "appealable decisions".
• This means that if the Welsh Revenue Authority makes a decision about your registration status for landfill disposals tax, you have the right to request a review or lodge an appeal against that decision.