Landfill Disposals Tax (Wales) Act 2017 section 44

Postponement of recovery

Section 44 amends the Welsh tax collection rules so that a person disputing a landfill disposals tax amount can ask the Welsh Revenue Authority to postpone recovering that amount where payment would cause them financial hardship.

• When requesting postponement of a landfill disposals tax amount, the person must explain why recovering the tax (and any interest on it) would cause them financial hardship.
• The Welsh Revenue Authority (WRA) must be satisfied that recovery of the tax and interest would indeed cause financial hardship before granting a postponement.
• If the WRA believes that only part of the amount would cause financial hardship, it may grant postponement for that part only, as it considers appropriate.
• These financial hardship provisions apply specifically to landfill disposals tax and are additional to the existing general rules on postponement requests under the Tax Collection and Management (Wales) Act.