Tax Collection and Management (Wales) Act 2016 section 154

Payment of penalties

Section 154 establishes the deadline by which penalties must be paid once a penalty notice has been issued.

• A penalty issued under this part of the Act must be paid within 30 days of the penalty notice being issued.
• The 30-day period begins on the day the penalty notice is issued, not the day it is received.
• If the penalty is subject to a review or appeal, different payment rules apply under section 182 of the Act.
• This provision applies to all penalties arising under this part of the Tax Collection and Management (Wales) Act 2016.