Tax Collection and Management (Wales) Act 2016 section 106

Power to inspect premises or property for valuation etc.

Section 106 gives the Welsh Revenue Authority (WRA) the power to enter and inspect premises and property in order to carry out valuations, measurements or assessments of the character of the premises or property, where this is needed to check a person's tax position.

• WRA may enter and inspect premises and any property on them for valuation, measurement or determination of character, provided this is needed to check someone's tax position and certain conditions are met.
• The inspection may proceed either at a time agreed with the occupier (or the person controlling the premises), with a notice issued confirming that agreed time, or with tribunal approval and at least 7 days' notice to the relevant person specified by the tribunal.
• Any notice issued must warn of the possible consequences of obstructing a person exercising WRA's functions, and where the tribunal has approved the inspection, the notice must also state that fact.
• WRA may bring along an authorised person to assist with the inspection if it considers this necessary.