Tax Collection and Management (Wales) Act 2016 section 108

Approval of tribunal for inspection of premises

Section 108 sets out the process by which the Welsh Revenue Authority must obtain tribunal approval before inspecting premises, and the conditions the tribunal must be satisfied of before granting that approval.

• WRA can apply to the tribunal for approval to inspect business premises or premises for valuation purposes, or for approval to exercise related inspection powers where the occupier has already agreed to the inspection
• The tribunal may grant approval without the taxpayer or occupier being notified of the application, but only where giving notice might have prejudiced the assessment or collection of devolved tax
• Before approving an inspection, the tribunal must be satisfied that WRA has proper grounds — for example, that the inspection is genuinely needed to check a person's tax position or that the relevant statutory conditions for the inspection are met
• Once tribunal approval is granted, WRA must carry out the inspection within three months of the approval date, or within any shorter period the tribunal specifies