Tax Collection and Management (Wales) Act 2016 section 181

Determining an appeal

Section 181 sets out how the tribunal determines an appeal against an appealable decision made by the Welsh Revenue Authority (WRA).

• Where a valid appeal has been made to the tribunal within the normal time limit or as a late appeal, and has not been withdrawn, the tribunal must determine the appeal.
• The tribunal may affirm the WRA's original decision, meaning it stands unchanged.
• The tribunal may vary the decision, for example by adjusting the amount of tax due.
• The tribunal may cancel the decision entirely.