Tax Collection and Management (Wales) Act 2016 section 147

Daily default penalty for failure to comply with information notice or obstruction

Section 147 provides for additional daily penalties where a person continues to fail to comply with an information notice or continues to obstruct WRA after an initial penalty has been issued.

• If someone continues to fail to comply or obstruct after receiving an initial penalty notice, further daily penalties can apply.
• The daily penalty can be up to £60 for each day the failure or obstruction continues.
• Daily penalties do not apply where the failure relates to a debtor contact notice.
• Daily penalties are suspended if the initial penalty is under review or subject to an appeal that has not yet been finally determined or withdrawn.