Tax Collection and Management (Wales) Act 2016 section 172

Appealable decisions

Section 172 defines which decisions made by the Welsh Revenue Authority (WRA) can be challenged through a review or appeal, and sets out the limited grounds on which certain challenges may be brought.

• A person affected by an appealable WRA decision may request a review of that decision and/or appeal against it.
• Appealable decisions include those affecting whether someone is chargeable to a Welsh devolved tax, the amount of tax due, payment deadlines, penalties, information notices, and various decisions relating to land transaction tax and landfill disposals tax.
• Certain decisions are specifically excluded from appeal, including decisions to open an enquiry and decisions to issue taxpayer notices or certain third party notices (or to include requirements in those notices).
• Where a challenge relates to an information notice, it may only be brought on limited grounds — broadly, that the requirement is unreasonable, that a statutory restriction prevents the notice being issued, or that a required condition has not been met.