Tax Collection and Management (Wales) Act 2016

Appealable decisions

172 Appealable decisions

(1) A person to whom an appealable decision applies—

(a) may request a review of the decision (subject to subsection (4)), and

(b) may appeal against the decision,

in accordance with the following provisions of this Part.

(2) The following decisions by WRA are appealable decisions—

(a) a decision which affects whether a person is chargeable to a devolved tax;

(b) a decision which affects the amount of a devolved tax to which a person is chargeable;

(c) a decision which affects the day by which an amount of a devolved tax must be paid;

(d) a decision about a penalty relating to a devolved tax;

(e) a decision to issue an information notice or to include a particular requirement in such a notice.

(3) But the following decisions are not appealable decisions—

(a) a decision to issue a notice of enquiry under section 43 or 74;

(b) a decision to issue—

(i) a taxpayer notice, or

(ii) a third party notice to which section 90(3) applies;

(c) a decision to include a particular requirement in—

(i) a taxpayer notice, or

(ii) a third party notice to which section 90(3) applies.

(4) Where the tribunal has approved the issuing of an information notice, a person may not request a review of WRA’s decision to issue the notice.

(5) Where a review may be requested, or an appeal made, in respect of a decision to issue an information notice or include a requirement in such a notice, it may be requested or made only on the following grounds—

(a) that it is unreasonable to require the person to whom the notice was issued to comply with the notice or requirement;

(b) that a provision of sections 97 to 102 prevents the notice from requiring the person to provide the information or produce the document;

(c) in the case of an identification notice issued under section 92 or a debtor contact notice issued under section 93, that condition 4 of that section has not been met.

(6) In the case of a decision to issue an information notice or to include a particular requirement in such a notice, the person to whom the decision applies for the purposes of subsection (1) is the person to whom the notice was issued.

(7) The Welsh Ministers may by regulations—

(a) modify this section to—

(i) add a decision to subsection (2) or (3);

(ii) vary the description of a decision in either of those subsections;

(iii) remove a decision from either of those subsections;

(b) amend this Part in order to make provision about the grounds on which a review may be requested, or an appeal made, in respect of an appealable decision.