Tax Collection and Management (Wales) Act 2016 section 63A

Claim for relief in respect of land transaction tax: regulations ceasing to have effect

Section 63A provides a mechanism for buyers to claim relief where they have been overcharged land transaction tax as a result of tax regulations that were subsequently rejected by the Senedd.

• Where rejected regulations result in a higher land transaction tax charge than would otherwise apply, the buyer may claim a discharge or repayment of the excess tax from WRA
• WRA must also discharge or repay any related penalties and interest that arose solely because of the rejected regulations
• Claims must be made within 12 months of either the date the rejected regulations cease to have effect or the filing date for the relevant tax return, whichever is later
• A claim under this section is treated as though the taxpayer had amended their own tax return

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