Tax Collection and Management (Wales) Act 2016 section 169

Proceedings in magistrates' court

Section 169 sets out how the Welsh Revenue Authority can recover smaller tax debts (up to £2,000) through the magistrates' court, including time limits for bringing proceedings.

• Amounts of £2,000 or less owed to WRA can be recovered as a civil debt through the magistrates' court using a summary procedure.
• Multiple debts owed by the same person can be combined in one court document, but each amount is treated independently so that a problem with one does not invalidate the others.
• Proceedings must be brought within 12 months of the date by which the tax, penalty, tax credit amount or related interest was due to be paid.
• Where payment of land transaction tax has been deferred or an amount has been formally postponed pending a review or appeal, the deferral or postponement period is excluded when calculating the 12-month time limit.