Tax Collection and Management (Wales) Act 2016 section 167

Fees for payment

Section 167 allows the Welsh Ministers to charge fees when taxpayers use certain payment methods to pay amounts owed to the Welsh Revenue Authority (WRA).

• The Welsh Ministers can make regulations imposing fees on specific payment methods used to pay amounts to WRA.
• The fee may be a fixed amount set out in the regulations or calculated using a method specified in the regulations.
• The regulations can specify when and how such fees must be paid.
• This provision applies to any relevant amount paid to WRA, not just tax itself.