Landfill Disposals Tax (Wales) Act 2017 section 45

No requirement to discharge or repay tax unless all tax paid

Section 45 ensures that the Welsh Revenue Authority (WRA) does not have to process a repayment or discharge claim for landfill disposals tax if the claimant has outstanding landfill disposals tax that remains unpaid.

• This section adds a new provision (Case 8) to the existing list of circumstances in which the WRA need not give effect to a tax claim.
• The provision applies specifically to claims made in respect of landfill disposals tax.
• If a claimant has any outstanding landfill disposals tax liability that has not been paid, the WRA can refuse to process the claim.
• The effect is to prevent taxpayers from claiming repayments or credits while still owing landfill disposals tax to the WRA.