Tax Collection and Management (Wales) Act 2016 section 67

Cases in which WRA need not give effect to a claim

Section 67 sets out the circumstances in which the Welsh Revenue Authority (WRA) is entitled to refuse a claim for relief for overpaid tax made under section 63 of the Act.

• WRA can refuse a claim where the overpayment arose from a mistake in a claim, election, or failure to make a claim or election, or where the taxpayer has or had another route to seek relief
• WRA can refuse a claim where the grounds have already been considered by the tax tribunal or through a formal review, or where the taxpayer knew or should have known of the grounds before an appeal deadline passed
• WRA can refuse a claim where the tax was paid following enforcement proceedings or a settlement agreement, or where the overpayment resulted from a calculation made in line with the generally prevailing practice at the time
• WRA can refuse a claim for overpaid landfill disposals tax if the claimant has other landfill disposals tax that remains unpaid

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