Tax Collection and Management (Wales) Act 2016 section 63

Claim for relief for overpaid tax etc.

Section 63 establishes the right to claim relief from the Welsh Revenue Authority (WRA) where a person believes they have paid or been charged a devolved tax that was not properly due.

• A person who has paid a devolved tax they believe was not chargeable, or who has been assessed or determined as liable for a devolved tax they believe is not due, may make a claim for relief.
• The claim is made to the WRA and may request either a repayment of tax already paid or the discharge (cancellation) of a tax amount that has been assessed but not yet paid.
• The WRA is only obliged to provide relief through the mechanisms set out in this part of the Act or under other provisions of the Welsh Tax Acts — there is no general right to relief outside these routes.
• Where someone pays a devolved tax on behalf of another person, the payment is treated as having been made by that other person for the purposes of the relief claim provisions in sections 63 to 81.