Tax Collection and Management (Wales) Act 2016 section 64

Disallowing claims for relief due to unjustified enrichment

Section 64 provides that the Welsh Revenue Authority (WRA) may refuse a claim for relief where repaying the tax would unjustly enrich the claimant.

• This section applies to claims for relief for overpaid tax made under section 63 or section 63A of the Act.
• WRA is not obliged to give effect to such a claim if repaying or discharging the amount would result in the claimant being unjustly enriched.
• The restriction can apply in whole or in part — WRA may reduce the relief to the extent that unjust enrichment would otherwise arise.
• This safeguard ensures that taxpayers do not receive a windfall benefit beyond restoring them to the position they should have been in.