Tax Collection and Management (Wales) Act 2016

• (7) WRA must issue a notice of its decision to the person who made the postponement request.

181C

• (1) A postponement request connected to a review must be made by giving notice of the request to WRA before the end of the period specified in section 174 for requesting the review.

• (2) But if a late request for a review is made under section 175, the postponement request must be made at the same time as the late request.

• (3) A postponement request connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.

• (4) But if the tribunal gives permission under section 180 for a late appeal to be made, the postponement request must be made at the same time as permission is sought for the late appeal.

• (5) Subsections (1) and (3) are subject to section 181D.

181D

• (1) Where a person—

• (a) requests a review before the end of the period specified in section 174, and

• (b) makes a postponement request connected to the review after the end of that period,

WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.

• (2) Where a person—

• (a) makes an appeal before the end of the period specified in section 179, and

• (b) makes a postponement request connected to the appeal after the end of that period,

WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.

• (3) The conditions are that the person making the postponement request —

• (a) had a reasonable excuse for not making the request during the period specified in section 174 or 179, as the case may be, and

• (b) subsequently made the request without unreasonable delay.

181E

• (1) A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.

• (2) The tribunal may determine that WRA's decision is to be—

• (a) affirmed,

• (b) cancelled, or

• (c) replaced by another decision that WRA could have made.

181F

• (1) This section applies where—

• (a) a postponement request has been granted by WRA or the tribunal,

• (b) there is a subsequent change in circumstances, and

• (c) in consequence of that change, either WRA or the person who made the request thinks—

• (i) that the amount of WRA-collected tax in respect of which the request was granted should be varied;

• (ii) where the grant of the request is conditional on the provision of adequate security, that the condition should be varied.

• (2) Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.

• (3) If an agreement is reached, WRA must issue a notice to the person confirming the variation.

• (4) The variation has effect from the date WRA issues the notice under subsection (3).

• (5) If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.

• (6) The tribunal may determine such an application by—

• (a) confirming the proposed variation,

• (b) refusing the proposed variation, or

• (c) making such other variation as the tribunal thinks appropriate.

181G

• (1) WRA must not take any action to recover a postponed amount during the postponement period.

• (2) A postponed amount means—

• (a) an amount of WRA-collected tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), or

• (b) an amount of WRA-collected tax in respect of which a postponement request is granted by WRA or the tribunal.

• (3) In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—

• (a) begins with the day on which the postponement request is made, and

• (b) ends—

• (i) if the request is granted, with the day on which it is granted,

• (ii) if the request is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or

• (iii) if the request is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.

• (4) In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—

• (a) begins with the date on which the postponement request is granted by WRA or the tribunal, and

• (b) ends—

• (i) if the postponement request was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or

• (ii) if the postponement request was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.

• (5) Where a postponed amount falling within subsection (2)(b) is varied under section 181F, the varied amount is to be treated as the postponed amount from the date of the variation.

• (6) In this section, references to a postponement request being granted include cases where the request is granted in part.

181H

• (1) Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 181B, 181C, 181E, 181F and 181G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.

• (2) Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—

(3) A postponement request must specify— (a) the amount of WRA-collected tax in respect of which the request is made, (b) the reasons why the person making the request thinks the amount is excessive, and (c) the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship. (4) If WRA— (a) thinks that the person making the postponement request has reasonable grounds for thinking that the amount of WRA-collected tax to which the request relates is excessive, and (b) has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship, WRA may grant the request. (5) But if WRA— (a) thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or (b) has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person serious financial hardship, WRA may grant the request in respect of such part of the amount as it thinks appropriate.

• (3) Section 181C has effect as if—

• (a) in subsection (3), for ““before the end of the period specified in section 179 for making the appeal”” there were substituted “ on or before the day on which the further appeal is made ”, and

• (b) subsection (4) were omitted.

• (4) Section 181F has effect as if, in subsection (1), for paragraph (a) there were substituted—

(a) a postponement request has been granted by— (i) the Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, or (ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the request relates to a further appeal made under that section,

• (5) Section 181G has effect as if—

• (a) in subsection (2)(a) the words ““(unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D)”” were omitted, and

• (b) for subsection (4)(b) there were substituted—

(b) ends on the day on which the further appeal is determined.

.

• (6) The references in sections 181E(1) and (2), 181F(5) and (6) and 181G(2), (3) and (4) to ““the tribunal”” are to be read as references to—

• (a) the Upper Tribunal in a case where the further appeal is made under section 11 of TCEA, or

• (b) the relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.

181I

• (1) In section 11(5) of TCEA (decisions excluded from right of appeal to Upper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—

(cc) any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),

.

• (2) In section 13(8) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—

(bc) any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),

.

181J

• (1) This Chapter applies to the payment and recovery of amounts relating to tax credits—

• (a) as if references to an amount of WRA-collected tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,

• (b) as if references to interest on an amount of WRA-collected tax were references to interest on an amount payable in respect of a tax credit, and

• (c) as if references to WRA-collected tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.

183A

• (1) This section applies where—

• (a) on an appeal against an appealable decision, the tribunal determines that

• (i) an amount of WRA-collected tax paid by a person is to be repaid by WRA, or

• (ii) an amount paid by a person in respect of a tax credit is to be repaid by WRA, and

• (b) WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.

• (2) When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—

• (a) the further appeal is determined, or

• (b) WRA obtains adequate security for the amount.

• (3) The relevant tribunal or court must grant WRA's request if it—

• (a) gives permission for the further appeal to proceed, and

• (b) thinks that granting the request is necessary to protect the revenue.

• (4) If permission to make a further appeal is not given—

• (a) by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or

• (b) by the Upper Tribunal on an application under section 13(4)(a) of that Act,

the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.

• (5) But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.

• (6) In this section—

• “"relevant tribunal or court”” (“"tribiwnlys neu lys berthnasol**”") means whichever of the following WRA applies to for permission to make a further appeal—the First-tier Tribunal;the Upper Tribunal;the relevant appellate court;

• “"relevant appellate court”” (“"llys apeliadol perthnasol**”") means the court specified as such under section 13(11) of TCEA.

Crown application for the purposes of the visitor levy

187A

• (1) In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—

• (a) Part 3;

• (b) Part 4 (other than Chapter 6);

• (c) Part 6 (other than sections 157A, 160 and 161(2)(b));

• (d) Part 7 (other than sections 168, 169 and 170);

• (e) Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 182 and 183);

• (f) sections 190 and 191.

• (2) But Part 4 does not apply to Her Majesty in Her private capacity (within the meaning of section 38(3) of the Crown Proceedings Act 1947 (c. 44)).

24A

• (1) WRA must, in relation to each county or county borough in which the visitor levy has been introduced, keep a separate account for the proceeds of the visitor levy collected in respect of that county or county borough.

• (2) WRA must pay the proceeds of the visitor levy collected each financial year in respect of a principal council’s area (including any interest on the proceeds) to that principal council, no later than—

• (a) 30 June in the following financial year, or

• (b) such other date as may be agreed between WRA and the principal council.

• (3) But, subject to regulations under subsection (5), WRA must do so after deducting from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of the costs it has incurred in connection with the exercise of its functions during that financial year in relation to the visitor levy for that area.

• (4) WRA may also, subject to regulations under subsection (5), deduct from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of costs WRA considers it may incur and disbursements WRA considers may become payable—

• (a) in connection with the exercise of its functions during the financial year in relation to the visitor levy for that area, but

• (b) after it has paid the proceeds for that year to the principal council.

• (5) The Welsh Ministers may by regulations make further provision about the deduction of amounts in respect of costs, or the deduction of disbursements, including provision—

• (a) limiting the amount of costs or disbursements WRA may deduct (including by reference to a percentage of the disbursements or the costs incurred or to a maximum amount that may be deducted, or by other means);

• (b) about how costs and disbursements are to be apportioned between principal councils that have introduced the visitor levy in their areas;

• (c) specifying types of cost or disbursement that may, must or must not be deducted.

• (6) For the purposes of this section—

• (a) references to proceeds of the visitor levy include any financial penalties collected in relation to the levy;

• (b) payments to principal councils under subsection (2) are not disbursements.

117A

• (1) In this Part—

• “devolved tax return” (“ffurflen treth ddatganoledig”) means a tax return relating to a devolved tax;

• “visitor accommodation provider” (“darparwr llety ymwelwyr”) and “VAP” (“DLlY”) have the same meaning as in section 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see also section 120G, in relation to persons that have ceased to be a VAP);

• “visitor levy return” (“ffurflen ardoll ymwelwyr”) means a return relating to the visitor levy (see section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025).

• (2) Where a visitor accommodation provider has‍ not indicated to WRA whether the provider will make annual or quarterly returns, the provider is to be treated for the purposes of this Part as making annual returns.

Penalty points and penalties for failures to make visitor levy returns

120A

• (1) A visitor accommodation provider (“VAP”) is liable to a penalty point if the‍ VAP fails to make a visitor levy return on or before the filing date for the return.

• (2) Where a VAP is liable to a penalty point, WRA may award the penalty point by giving notice to the VAP.

• (3) Notice under subsection (2) must be given—

• (a) if the VAP makes annual visitor levy returns, before the end of the period of 48 weeks beginning with the day after the filing date for the return;

• (b) if the VAP makes quarterly visitor levy returns, before the end of the period of 11 weeks beginning with the day after the filing date for the return.

• (4) WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point.

120B

• (1) If, having been awarded a penalty point, a VAP reaches the penalty threshold, the VAP is liable to a penalty of £100.

• (2) The penalty threshold is—

• (a) if the VAP makes annual returns, two penalty points, and

• (b) if the VAP makes quarterly returns, four penalty points.

• (3) A VAP that becomes liable to a penalty under subsection (1) remains liable to that penalty regardless of the subsequent expiry of any of the penalty points awarded to the VAP.

120C

• (1) A penalty point awarded to a VAP in relation to a failure to make an annual visitor levy return expires at the end of the period of 24 months beginning with the filing date of the return to which the penalty point relates.

• (2) A penalty point awarded to a VAP in relation to a failure to make a quarterly visitor levy return expires at the end of the period of 12 months beginning with the filing date of the return to which the penalty point relates.

120D

A VAP that has one or more unexpired penalty points may not change the frequency with which they make visitor levy returns (as to which, see section 37 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)).

120E

• (1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 6 months beginning with the day after the filing date.

• (2) The VAP is liable to a penalty of £100 (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return).

120F

• (1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 12 months beginning with the day after the filing date.

• (2) The VAP is liable to a penalty (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return).

• (3) Where, by failing to make the visitor levy return, the VAP deliberately withholds information that would enable or assist WRA to assess the VAP’s liability to the visitor levy, the penalty is—

• (a) £300, or

• (b) a greater amount, not exceeding 95% of the amount of visitor levy to which the person would have been liable if the visitor levy return had been made.

• (4) In any case not falling within subsection (3), the penalty is the greater of—

• (a) 5% of the amount of visitor levy to which the VAP would have been liable if the visitor levy return had been made, and

• (b) £300.

120G

• (1) In sections 117A(2), 120A, 120E and 120F, references to a “visitor accommodation provider” (or a “VAP”) include a person that, by virtue of section 41 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), is subject to a requirement to make a visitor levy return.

• (2) In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP.

120H

• (1) For the purposes of sections 120A to 120D and 120G (in its application in relation to sections 120A to 120D)—

• (a) the members of a partnership or other unincorporated body are together to be treated as if they were a single person (distinct from the persons that are members of the partnership or body),

• (b) a failure by one or more members of the partnership or body to make a visitor levy return on or before the filing date for the return is to be treated as a failure by the deemed single person referred to in paragraph (a), and

• (c) other things done by or in relation to a member of the partnership or body (see section 56(1) to (4) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (“the 2025 Act”)) are also to be treated as done by or in relation to that deemed single person.

• (2) The deemed single person referred to in subsection (1)(a) is to be treated as continuing in existence even if there is a change in the membership of the partnership or body.

• (3) Where, under section 120B, a penalty is assessed on the deemed single person referred to in subsection (1)(a)—

• (a) every relevant member is jointly and severally liable for the penalty, and

• (b) section 56(5) and (6) of the 2025 Act (liability of members) do not apply.

• (4) For the purposes of subsection (3)(a)—

• (a) “relevant member” means a person that is, on the day the penalty is assessed—

• (i) a partner in the partnership, or (as the case may be)

• (ii) a managing member of the body (within the meaning of the 2025 Act);

• (b) a person is a relevant member even if the person was not a partner in the partnership or managing member of the body when liability was incurred to one or more of the penalty points by virtue of which liability to the penalty arose;

• (c) the relevant members are jointly and severally liable for the penalty even if none of them were partners in the partnership or managing members of the body when liability was incurred to the penalty points by virtue of which liability to the penalty arose.

Reduction in penalty for disclosure of information

122B

• (1) This section applies where a‍ person is liable to a penalty under section 122 in respect of a failure to pay an amount of visitor levy on or before the penalty date for that amount.

• (2) If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a further penalty.

• (3) The further penalty is 5% of the amount that remains unpaid, but—

• (a) if 5% of the unpaid amount is lower than £100, the penalty is £100;

• (b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000.

• (4) If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a second further penalty.

• (5) The second further penalty is 5% of the amount that remains unpaid, but—

• (a) if 5% of the unpaid amount is lower than £100, the penalty is £100;

• (b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000.

187B

• (1) This Act, in so far as it applies in relation to the visitor levy, binds the Crown.

• (2) This Act, in so far as it applies in relation to the visitor levy, does not make the Crown criminally liable, but it applies to persons in the service of the Crown as it applies to other persons.

• (3) In subsections (1) and (2), references to “this Act include a reference to an enactment made under this Act.