Tax Collection and Management (Wales) Act 2016 section 175

Late request for review

Section 175 explains what happens when a person submits a request to WRA for a review of a decision after the normal deadline has passed, and how such late requests are handled.

• WRA has discretion to accept a late review request but must do so if the person had a reasonable excuse for the delay and then acted without unreasonable delay once able to submit the request.
• WRA must notify the person whether or not it will carry out the review.
• If WRA refuses to review the decision, the person can apply to the tax tribunal for a direction requiring WRA to carry out the review.
• The tribunal must direct WRA to carry out the review if satisfied that the person had a reasonable excuse for the late request, submitted it without unreasonable delay thereafter, and then applied to the tribunal without unreasonable delay.