Section 63 Claim for relief for overpaid tax etc.I1

England and Wales

(1)

This section applies where—

(a)

a person has paid an amount by way of a F1WRA-collected tax but believes the WRA-collected tax was not chargeable, or

(b)

a person has been assessed as chargeable to an amount of a WRA-collected tax, or a F2WRA determination has been made that a person is chargeable to an amount of a WRA-collected tax, but the person believes the WRA-collected tax is not chargeable.

(2)

The person may make a claim to WRA for the amount to be repaid or discharged.

(3)

Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of F3the Welsh Tax Acts.

(4)

For the purposes of this section and sections F463A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.

Annotations

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
F2: Word in s. 63(1)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(a); S.I. 2018/34, art. 3
F3: Words in s. 63(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(c)(ii); S.I. 2018/34, art. 3
F4: Word in s. 63(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(d); S.I. 2018/34, art. 3

Commencement

I1: S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

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

Notes on Chapter 7

Modifications

C1: Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3