Tax Collection and Management (Wales) Act 2016 section 170

Enforcement by taking control of goods

Section 170 gives the Welsh Revenue Authority (WRA) the power to seize and sell a person's goods to recover unpaid tax amounts.

• If a person fails to pay a relevant amount owed to the WRA, the authority can take control of their goods to recover the debt.
• The procedure used is that set out in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007, which is the standard legal framework for taking control of goods.
• Persons authorised by the WRA (or by someone to whom the WRA has delegated this function) are recognised as enforcement agents for the purposes of carrying out this procedure.
• This provision was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, which came into effect via commencement order in 2018.