Section 67 Cases in which WRA need not give effect to a claimI1

a mistake in a claim F2or election, or

a mistake consisting of making, or failing to make, a claim F3or election.

could have sought relief by taking such steps within a period that has now expired, and

knew or ought reasonably to have known, before the end of that period, that such relief was available.

have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or

have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.

the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined);

the day on which the claimant withdrew a relevant appeal to the tribunal;

the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.

in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or

in accordance with an agreement between the claimant and WRA settling such proceedings.

the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to WRA-collected tax, and

the mistake occurred because liability was calculated in accordance with the practice generally prevailing at the time.

F6in the circumstances in question, the charge to WRA-collected tax is contrary to the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, F7and

at the time the tax is charged, the rights conferred by those provisions are recognised and available in domestic law by virtue of the European Union (Withdrawal) Act 2018 (c. 16) or any provision made under that Act.

the claim is made in respect of an amount of landfill disposals tax, and

an amount of landfill disposals tax that the claimant is required to pay has not been paid.