Tax Collection and Management (Wales) Act 2016
2016 anaw 6 · Enacted 25 April 2016 · Extends to England and Wales
An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of F1WRA-collected taxes; and for connected purposes.
[25 April 2016]
Annotations to the whole text
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
Modifications
- C1
Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))
- C2
Act: power to amend conferred (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 62, 67(1)
- C3
Act: power to amend conferred (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 26(2)(b), 67(2); S.I. 2025/1305, art. 2(m)
Contents
- Part 1: OVERVIEW
- 1Overview of Act
- Part 2: THE WELSH REVENUE AUTHORITY
- Establishment and status of the Welsh Revenue Authority
- 2The Welsh Revenue Authority
- Membership
- 3Membership
- 4Disqualification for appointment as non-executive member
- 5Terms of non-executive membership
- 6Appointment of elected executive member
- 7Removal of members etc.
- Committees and staff
- 8Committees and sub-committees
- 9Chief executive and other staff
- Procedure and validity
- 10Procedure
- 11Validity of proceedings and acts
- Functions
- 12Main functions
- 13Internal authorisation to carry out functions
- 14Delegation of functions
- 15General directions
- Information
- 16Use of information by WRA and delegates
- 17Confidentiality of protected ... information
- 18Permitted disclosures
- 19Declaration of confidentiality
- 20Offence of wrongful disclosure of protected ... information
- Court proceedings and evidence
- 21Court proceedings
- 22Evidence
- Money
- 23Funding
- 24Rewards
- 24APayments of net proceeds of the visitor levy to principal councils
- 25Payments of receipts into Welsh Consolidated Fund
- Charter of standards and values
- 26Charter of standards and values
- Corporate plans, annual reports, accounts etc.
- 27Corporate plan
- 28Annual report
- 29Accounts
- 30Statement of amount of money collected by WRA
- 31Audit
- 32Examination into use of resources
- 33Accounting officer
- Consequential amendments
- 34Welsh public records
- 35Public Services Ombudsman Repealed
- 36Auditor General for Wales
- Part 3: TAX RETURNS, ENQUIRIES AND ASSESSMENTS
- Chapter 1: OVERVIEW
- 37Overview of Part
- Chapter 2: ... DUTIES TO KEEP AND PRESERVE RECORDS
- 38Duty to keep and preserve records: cases where a tax return is required
- 38ADuty to keep and preserve records: land transactions in respect of which no tax return is required.
- 39Preservation of information etc.
- 39APower to make regulations about records
- Chapter 3: TAX RETURNS
- Filing date
- 40Meaning of “filing date”
- Amendment and correction of tax returns
- 41Amendment of tax return by taxpayer
- 42Correction of tax return by WRA
- Chapter 4: WRA ENQUIRIES
- Notice and scope of enquiry
- 43Notice of enquiry
- 44Scope of enquiry
- Amendment of tax return during enquiry
- 45Amendment of tax return during enquiry to prevent loss of tax
- 45AAmendment of tax return by taxpayer when enquiry is in progress
- Referral during enquiry
- 46Referral of questions to tribunal during enquiry
- 47Withdrawal of referral
- 48Effect of referral on enquiry
- 49Effect of determination
- Completion of enquiry
- 50Completion of enquiry
- 51Direction to complete enquiry
- Chapter 5: WRA DETERMINATIONS
- 52Determination of tax chargeable if no tax return made
- 53Determination superseded by tax return
- Chapter 6: WRA ASSESSMENTS
- Assessment of loss of tax or of excessive repayment
- 54Assessment where loss of tax
- 55Assessment to recover excessive repayment of tax
- 55AAssessment in relation to tax credit
- 56References to “WRA assessment”
- Making WRA assessments
- 57References to the “taxpayer”
- 58Conditions for making WRA assessments
- 59Time limits for WRA assessments
- 60Situations brought about carelessly or deliberately
- 61Assessment procedure
- Chapter 7: RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
- Double assessment
- 62Claim for relief in case of double assessment
- Overpaid tax etc.
- 63Claim for relief for overpaid tax etc.
- 63AClaim for relief in respect of land transaction tax: regulations ceasing to have effect
- Unjustified enrichment
- 64Disallowing claims for relief due to unjustified enrichment
- 65Unjustified enrichment: further provision
- 66Unjustified enrichment: reimbursement arrangements
- Other grounds for disallowing claims
- 67Cases in which WRA need not give effect to a claim
- Chapter 8: PROCEDURE FOR MAKING CLAIMS ETC.
- 68Making claims
- 69Duty to keep and preserve records
- 70Preservation of information etc.
- 71Amendment of claim by claimant
- 72Correction of claim by WRA
- 73Giving effect to claims and amendments
- 74Notice of enquiry
- 75Completion of enquiry
- 76Direction to complete enquiry
- 77Giving effect to amendments under section 75
- 78Time limit for making claims
- 79The claimant: partnerships
- 80Assessment of claimant in connection with claim
- 81Contract settlements
- Part 3A: GENERAL ANTI-AVOIDANCE RULE : DEVOLVED TAXES
- Overview
- 81AMeaning of ““general anti-avoidance rule”” and overview
- Artificial tax avoidance arrangements
- 81BTax avoidance arrangements
- 81CArtificial tax avoidance arrangements
- 81DMeaning of ““tax”” and “tax advantage
- Counteracting tax advantages
- 81EAdjustments to counteract tax advantages
- 81FNotice of proposed counteraction
- 81GFinal counteraction notice
- Proceedings before a court or tribunal
- 81HProceedings in connection with the general anti-avoidance rule
- Commencement and transitional provision
- 81IGeneral anti-avoidance rule: commencement and transitional provision
- Part 4: INVESTIGATORY POWERS OF WRA
- Chapter 1: INTRODUCTORY
- Overview
- 82Overview of Part
- Interpretation
- 83Information notices
- 84Meaning of “tax position”
- 84AMeaning of “prejudice to the assessment or collection of WRA-collected tax”
- 85Meaning of “carrying on a business”
- Chapter 2: POWERS TO REQUIRE INFORMATION AND DOCUMENTS
- 86Taxpayer notices
- 87Third party notices
- 88Tribunal approval of taxpayer notices and third party notices
- 89Power to require information and documents about persons whose identity is not known
- 90Requiring information and documents in relation to a group of undertakings
- 91Requiring information and documents in relation to a partnership
- 92Power to obtain information to enable a person's identity to be ascertained
- 93Power to obtain contact details for debtors
- 94Time limit for issuing a tribunal approved information notice
- 95Complying with an information notice
- 96Producing copies of documents
- Chapter 3: RESTRICTIONS ON POWERS IN CHAPTER 2
- 97Information notices: general restrictions
- 98Protection for journalistic material
- 99Protection for personal records
- 100Taxpayer notices following a tax return
- 101Protection for privileged communications between legal advisers and clients
- 102Protection for tax advisers and auditors
- Chapter 4: INSPECTIONS OF PREMISES AND OTHER PROPERTY
- 103Power to inspect business premises
- 103AFurther power to inspect business premises: landfill disposals tax
- 103BFurther power to inspect premises: taxable disposals made at places other than authorised landfill sites
- 104Carrying out inspections under section 103 , 103A or 103B : further provision
- 105Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials
- 106Power to inspect premises or property for valuation etc.
- 107Producing authorisation to carry out inspections
- 108Approval of tribunal for inspection of premises
- 109Power to mark assets and to record information
- 110Restriction on inspection of documents
- 111Interpretation of Chapter 4
- Chapter 5: FURTHER INVESTIGATORY POWERS
- 112Power to copy and remove documents
- 113Further provision about records
- Chapter 6: OFFENCES RELATING TO INFORMATION NOTICES
- 114Offence of concealing etc. documents following information notice
- 115Offence of concealing etc. documents following notification
- Chapter 7: TRIBUNAL APPROVALS
- 116No review or appeal of tribunal approvals
- Part 5: PENALTIES
- Chapter 1: OVERVIEW
- 117Overview of Part
- 117AInterpretation and application of this Part in relation to the visitor levy
- Chapter 2: PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
- Penalty for failure to make devolved tax return
- 118Penalty for failure to make devolved tax return on or before filing date
- 118APenalties for multiple failures to make tax returns in respect of landfill disposals tax
- 119Penalty for failure to make tax devolved return within 6 months from filing date
- 120Penalty for failure to make devolved tax return within 12 months from filing date
- Penalty points and penalties for failures to make visitor levy returns
- 120APenalty point for failure to make visitor levy return on or before filing date
- 120BFinancial penalty where penalty points have been awarded
- 120CExpiry of penalty points
- 120DChanging frequency of filing of returns when provider has penalty point
- 120EFinancial penalty for failure to make visitor levy return within 6 months from filing date
- 120FFinancial penalty for failure to make visitor levy return within 12 months from filing date
- 120GPenalty points and penalties: persons that have ceased to be a VAP
- 120HPenalty points: partnerships and other unincorporated bodies
- Reduction in penalty for disclosure of information
- 121Reduction in penalty for failure to make tax return: disclosure
- Penalty for failure to pay tax
- 122Penalty for failure to pay tax on time
- 122ZAPenalty for multiple failures to pay landfill disposals tax on time
- 122AFurther penalties for continuing failure to pay devolved tax
- 122BFurther penalties for continuing failure to pay visitor levy
- 123Suspension of penalty for failure to pay tax during currency of agreement for deferred payment Repealed
- Penalty for failure to pay amount payable in respect of tax credit
- 123APenalty for failure to pay amount payable in respect of tax credit on time
- Penalties under Chapter 2: general
- 124Interaction of penalties Repealed
- 125Special reduction in penalty under Chapter 2
- 126Reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit
- 127Assessment of penalties under Chapter 2
- 128Time limit for assessment of penalties under Chapter 2
- Chapter 3: PENALTIES FOR INACCURACIES
- Penalties for inaccuracies in documents
- 129Penalty for inaccuracy in document given to WRA
- 130Amount of penalty for inaccuracy in document given to WRA
- 131Suspension of penalty for careless inaccuracy
- 132Penalty for deliberate inaccuracy in document given to WRA by another person
- Penalty for failure to notify under-assessment etc.
- 133Penalty for failure to notify under-assessment or under-determination
- Potential lost revenue
- 134Meaning of “potential lost revenue”
- 135Potential lost revenue: normal rule
- 136Potential lost revenue: multiple errors
- 137Potential lost revenue: losses
- 138Potential lost revenue: delayed tax
- Penalties under Chapter 3: general
- 139Reduction in penalty under Chapter 3 for disclosure
- 140Special reduction in penalty under Chapter 3
- 141Assessment of penalties under Chapter 3
- Interpretation
- 142Interpretation of Chapter 3
- Chapter 4: PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
- Penalty for failure to keep and preserve records in connection with tax returns or claims
- 143Penalty for failure to keep and preserve records
- 144Reasonable excuse for failure to keep and preserve records
- 145Assessment of penalties under section 143
- Chapter 5: PENALTIES RELATING TO INVESTIGATIONS
- Penalties for failure to comply or obstruction
- 146Penalty for failure to comply with information notice or obstruction
- 147Daily default penalty for failure to comply with information notice or obstruction
- 148Effect of extension of time limit for compliance
- 149Reasonable excuse for failure to comply or obstruction
- Further penalties for continuing failure to comply or obstruction
- 150Increased daily default penalty for failure to comply with information notice
- 151Tax-related penalty for failure to comply with information notice or obstruction
- Penalty for inaccurate information or documents
- 152Penalty for inaccurate information or documents
- Penalties under Chapter 5: general
- 153Assessment of penalties under Chapter 5
- Chapter 6: PAYMENT OF PENALTIES
- 154Payment of penalties
- 154ALiability of personal representatives
- Chapter 7: SUPPLEMENTARY
- 155Double jeopardy
- 156Power to make regulations about penalties
- Part 6: INTEREST
- Chapter 1: INTEREST ON AMOUNTS PAYABLE TO WRA
- ...
- 157Late payment interest on WRA-collected taxes
- 157ALate payment interest on penalties
- 157BLate payment interest on amounts payable in respect of tax credit
- 158Late payment interest: supplementary
- ...
- 159Late payment interest start date: amendments to assessments etc. Repealed
- 160Late payment interest start date: death of taxpayer
- Chapter 2: INTEREST ON AMOUNTS PAYABLE BY WRA
- Repayment interest
- 161Repayment interest on amounts payable by WRA
- 162Repayment interest: supplementary
- Chapter 3: RATES OF INTEREST
- 163Rates of late payment interest and repayment interest
- Part 7: PAYMENT AND ENFORCEMENT
- Payment
- 164Meaning of “relevant amount”
- 165Relevant amounts payable to WRA
- 166Receipts for payment
- 167Fees for payment
- Certification of debt
- 168Certificates of debt
- Recovery
- 169Proceedings in magistrates' court
- 170Enforcement by taking control of goods
- Part 8: REVIEWS AND APPEALS
- Chapter 1: INTRODUCTORY
- Overview
- 171Overview of Part
- Appealable decisions
- 172Appealable decisions
- Chapter 2: REVIEWS
- 173Requesting a review
- 174Time limit for requesting a review
- 175Late request for review
- 176Carrying out a review
- 177Effect of conclusions of review
- Chapter 3: APPEALS
- 178Making an appeal
- 179Time limit for making an appeal
- 180Making a late appeal
- 181Determining an appeal
- Chapter 3A: PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEAL
- 181AReview or appeal not to affect requirement to pay
- 181BPostponement requests
- 181CTime limit for making a postponement request
- 181DLate postponement request
- 181EApplication for tribunal review of decision on a postponement request
- 181FVariation after postponement request granted
- 181GEffect of postponement
- 181HPostponement requests relating to further appeals
- 181INo further appeal or review of tribunal decisions relating to postponement requests
- 181JApplication of this Chapter to amounts payable in respect of tax credit
- Chapter 4: MISCELLANEOUS AND SUPPLEMENTARY
- Consequences of reviews and appeals
- 182Payment of penalties in the event of a review or appeal
- 183Disposal of reviews and appeals in respect of information notices and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
- 183ASuspension of repayment pending further appeal
- Settlement agreements
- 184Settling disputes by agreement
- Part 9: INVESTIGATION OF CRIMINAL OFFENCES
- 185Powers to investigate criminal offences
- 186Proceeds of crime
- 187Regulation of investigatory powers
- Part 10: FINAL PROVISIONS
- 187ACrown application for the purposes of Land Transaction Tax
- 187BCrown application for the purposes of the visitor levy and the register of visitor accommodation
- 188Power to make consequential etc. provision
- 189Regulations
- 190Issue of notices by WRA
- 191Giving notices and other documents to WRA
- 192Interpretation
- 193Index of defined expressions
- 194Coming into force
- 195Short title