Tax Collection and Management (Wales) Act 2016 section 107

Producing authorisation to carry out inspections

Section 107 requires WRA inspectors to produce evidence of their authority to inspect when asked, and to stop the inspection if they cannot do so.

• When WRA officers carry out inspections of business premises, landfill disposal sites, or premises for valuation purposes, they must be able to prove their authority to inspect.
• Either the occupier of the premises or any other person who appears to be in charge of or to control the premises may ask the inspector to produce evidence of their authority.
• If the inspector cannot produce evidence of authority when asked, the inspection must stop immediately.
• The inspection may not resume until the inspector has produced the required evidence of authority.