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

Application for tribunal review of decision on a postponement request

Section 181E provides a taxpayer with the right to apply to the tribunal for a review of WRA's decision on a postponement request, within a specified time limit.

• A person who has made a postponement request may apply to the tribunal to review WRA's decision on that request.
• The application must be made within 30 days of WRA issuing notice of its decision.
• The tribunal has the power to affirm WRA's decision, cancel it, or replace it with another decision that WRA could have made.
• This provides an independent route of challenge where a taxpayer disagrees with the outcome of their postponement request.