Tax Collection and Management (Wales) Act 2016 section 181A

Review or appeal not to affect requirement to pay

Section 181A establishes that requesting a review or lodging an appeal against a tax decision does not suspend the obligation to pay the tax owed.

• A taxpayer who disagrees with a tax decision may request a review or lodge an appeal against that decision.
• Neither requesting a review nor appealing suspends or removes the requirement to pay the devolved tax due.
• Interest continues to accrue on the outstanding amount during the review or appeal process.
• The taxpayer must therefore continue to meet their payment obligations regardless of whether the decision is being challenged.