Tax Collection and Management (Wales) Act 2016 section 166

Receipts for payment

Section 166 establishes the obligation of the Welsh Revenue Authority to provide receipts for tax payments when asked.

  • When a taxpayer makes a payment to the Welsh Revenue Authority (WRA), they have the right to request a receipt.
  • WRA is obliged to provide a receipt if a request is made by the person making the payment.
  • This applies to any relevant amount paid to WRA, covering all types of devolved tax payments.
  • There is no automatic obligation to issue a receipt — it must be specifically requested by the payer.

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