Tax Collection and Management (Wales) Act 2016 section 183A

Suspension of repayment pending further appeal

Section 183A allows the Welsh Revenue Authority (WRA) to request that a repayment of devolved tax or tax credit be postponed while it pursues a further appeal against a tribunal decision.

• Where a tribunal orders WRA to repay an amount of devolved tax or tax credit, and WRA seeks permission to make a further appeal, WRA may ask the tribunal to postpone the repayment.
• The repayment can be postponed either until the further appeal is decided or until WRA obtains adequate security for the amount owed.
• The tribunal or court must grant the postponement request if it gives permission for the further appeal and considers the postponement necessary to protect the revenue.
• If permission to appeal is refused at one level, WRA can make a fresh postponement request when applying for permission at the next level, but otherwise the decision on postponement is final.