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

Effect of postponement

Section 181G explains what happens when a taxpayer's request to postpone payment of devolved tax is in effect, including what counts as a postponed amount and the time periods during which the Welsh Revenue Authority cannot pursue recovery.

• WRA is prohibited from taking any recovery action in respect of a postponed amount during the postponement period.
• A postponed amount is either the amount specified in a timely postponement request (which is automatically postponed while the request is being considered) or an amount formally granted postponement by WRA or the tribunal.
• The postponement period for a timely request runs from the date the request is made until it is granted, refused without tribunal application, or determined by the tribunal; the period for a granted request runs from the grant date until the review or appeal is concluded.
• If the postponed amount is varied under section 181F, the revised figure replaces the original postponed amount from the date of the variation, and references to a request being granted include cases where it is granted in part.

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