What is a postponement request under section 181B of the Tax Collection and Management (Wales) Act 2016?

A postponement request allows a person who has requested a review of or appealed against a tax decision to ask WRA to hold off on collecting the amount of Welsh devolved tax they consider excessive, including any interest accruing on that amount, while the review or appeal proceeds.

What must a postponement request to WRA include?

The request must specify the amount of tax the person wants postponed and explain why they believe it is excessive. Where the tax is landfill disposals tax, the person must additionally explain why recovering the amount and any related interest would cause them financial hardship.

Can WRA grant a postponement request in part only?

Yes. If WRA considers that only a portion of the disputed amount meets the criteria — for example, reasonable grounds exist for only part of the sum, or hardship would arise from recovering only part — WRA may grant the postponement for that part only and may require adequate security as a condition.

Does WRA have to notify the person of its postponement decision?

Yes. Once WRA has reached its decision on a postponement request, it must issue a formal notice to the person who made the request setting out what it has decided, whether the postponement is granted in full, in part, or refused entirely.

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

Postponement requests

Section 181B allows a person who is challenging a tax decision to request that WRA postpone collecting the amount of Welsh devolved tax they believe has been overcharged, including any interest on that amount.

A person who has requested a review of, or appealed against, a tax decision may ask WRA to postpone recovery of any amount of devolved tax they consider excessive, along with interest on that amount.
The postponement request must specify the amount in question, the reasons the person believes it is excessive, and — where it relates to landfill disposals tax — the reasons why recovery would cause the person financial hardship.
WRA may grant the request in full if it considers the grounds are reasonable, or in part if only a portion of the amount appears to be excessive or would cause hardship; WRA may also require adequate security as a condition of granting the postponement.
WRA must issue a formal notice of its decision on the postponement request to the person who made it.

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