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Tax Collection and Management (Wales) Act 2016

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Changes to legislation:

Tax Collection and Management (Wales) Act 2016, CHAPTER 2 is up to date with all changes known to be in force on or before 10 January 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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CHAPTER 2E+WPENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F1OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]

Textual Amendments

Penalty for failure to make [F2devolved] tax returnE+W

Textual Amendments

118Penalty for failure to make [F3devolved] tax return on or before filing dateE+W

[F4(1)]A person [F5who is required to make a [F6devolved] tax return] is liable to a penalty of £100 if the person fails to make a [F6devolved] tax return on or before the filing date.

[F7(2)But see section 118A for an exception to the rule above.]

Textual Amendments

Commencement Information

I1S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3

[F8118APenalties for multiple failures to make tax returns in respect of landfill disposals taxE+W

(1)Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—

(a)begins with the day after the filing date for the tax return, and

(b)ends 12 months later, unless extended under subsection (2)(b).

(2)If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—

(a)the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and

(b)the penalty period is extended so that it ends 12 months after the filing date for tax return B.

(3)The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—

(a)has been required to make under section 39 of LDTA during the penalty period, but

(b)has failed to make on or before the filing dates for those returns.

(4)If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.

(5)If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.

(6)If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.

(7)A penalty period may be extended more than once under subsection (2)(b).]

Textual Amendments

119Penalty for failure to make tax [F9devolved] return within 6 months from filing dateE+W

(1)A person [F10who is required to make a [F11devolved] tax return] is liable to a penalty if the person's failure to make a [F11devolved] tax return continues after the end of the period of 6 months beginning with the day after the filing date.

(2)The penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

Textual Amendments

Commencement Information

I2S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3

120Penalty for failure to make [F12devolved] tax return within 12 months from filing dateE+W

(1)A person [F13who is required to make a [F14devolved] tax return] is liable to a penalty if the person's failure to make a [F14devolved] tax return continues after the end of the period of 12 months beginning with the day after the filing date.

(2)Where, by failing to make the [F15devolved] tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is [F16—

(a)£300, or

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

(3)In any case not falling within subsection (2), the penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

Textual Amendments

Commencement Information

I3S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3

[F17Penalty points and penalties for failures to make visitor levy returnsE+W

Textual Amendments

120APenalty point for failure to make visitor levy return on or before filing dateE+W

(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.

120BFinancial penalty where penalty points have been awardedE+W

(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.

120CExpiry of penalty pointsE+W

(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.

120DChanging frequency of filing of returns when provider has penalty pointE+W

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)).

120EFinancial penalty for failure to make visitor levy return within 6 months from filing dateE+W

(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).

120FFinancial penalty for failure to make visitor levy return within 12 months from filing dateE+W

(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.

120GPenalty points and penalties: persons that have ceased to be a VAPE+W

(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.

120HPenalty points: partnerships and other unincorporated bodiesE+W

(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.]

[F17Reduction in penalty for disclosure of information]

121Reduction in penalty for failure to make tax return: disclosureE+W

(1)WRA may reduce a penalty under section 118, [F18118A,] 119 [F19, 120, 120B, 120E or 120F] if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).

(2)A person discloses relevant information by—

(a)telling WRA about it,

(b)giving WRA reasonable help in quantifying any [F20WRA-collected] tax unpaid by reason of the information having been withheld, and

(c)allowing WRA access to records for the purpose of checking how much [F20WRA-collected] tax is so unpaid.

(3)In reducing a penalty under this section, WRA may take account of—

(a)whether the disclosure was prompted or unprompted, and

(b)the quality of the disclosure.

(4)Disclosure of relevant information—

(a)is “unprompted” if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information, and

(b)otherwise, is “prompted”.

(5)“Quality”, in relation to disclosure, includes timing, nature and extent.

Textual Amendments

Commencement Information

I4S. 121 in force at 1.4.2018 by S.I. 2018/33, art. 3

Penalty for failure to pay taxE+W

[F21122Penalty for failure to pay tax on timeE+W

(1)A person is liable to a penalty if the person has failed to pay an amount of [F20WRA-collected] tax on or before the penalty date in respect of that amount.

[F22(2)The penalty—

(a)in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;

(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax;

[F23(c)in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but—

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

(ii)if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.]]

[F24(2A)But see section 122ZA for an exception to the rule in subsection (1).]

(3)In this section and in [F25sections [F26122ZA, 122A and 122B]], the penalty date in respect of an amount of [F20WRA-collected] tax specified in column 3 of Table A1 is the date specified in column 4.

TABLE A1
Item [F20WRA-collected] TaxAmount of TaxPenalty date
1Land transaction taxAmount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9).The date falling 30 days after the filing date for the return.
2Landfill disposals taxAmount [F27payable as a result of] a tax return.The date falling 30 days after the filing date for the return.
[F282AVisitor levyAmount payable as a result of a visitor levy return.The date falling 30 days after the filing date for the visitor levy return.]
3Any [F20WRA-collected] taxAmount payable as a result of a WRA determination made in place of a tax return.The date falling 30 days after the date by which WRA believes the tax return was required to be made.
4Any [F20WRA-collected] taxAmount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7).The date falling 30 days after the date by which WRA believes the tax return was required to be made.
5Any [F20WRA-collected] taxAmount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made.The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
6Any [F20WRA-collected] taxAmount (or additional amount) payable as a result of an amendment or a correction to a tax return.The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
7Any devolved taxAmount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made.The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
8Land transaction taxWhere a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act.The date falling 30 days after the date by which the deferred amount is required to be paid.
9Land transaction taxWhere a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act.The date falling 30 days after the date by which the refused amount is required to be paid.
10Landfill disposals taxAmount charged by a charging notice issued under section [F2949 or 50] of LDTA.The date falling 30 days after the date by which the amount is required to be paid.
11Any [F20WRA-collected] taxA postponed amount within the meaning of section 181G(2).The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods).

(4)In this section, “"deferred amount”” has the same meaning as in section 58(6)(a) of LTTA.

(5)The Welsh Ministers may by regulations modify Table A1.]

Textual Amendments

[F30122ZAPenalty for multiple failures to pay landfill disposals tax on timeE+W

(1)Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—

(a)begins with the day after the penalty date, and

(b)ends 12 months later, unless extended under subsection (2)(b).

(2)If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount—

(a)the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and

(b)the penalty period is extended so that it ends 12 months after the penalty date for amount B.

(3)The amount of the penalty to which a person is liable under this section is determined by reference to—

(a)amount B, and

(b)the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.

(4)If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.

(5)If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.

(6)If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.

(7)A penalty period may be extended more than once under subsection (2)(b).]

Textual Amendments

[F21122AFurther penalties for continuing failure to pay devolved taxE+W

(1)This section applies where a person is liable to a penalty under section 122 [F31or 122ZA] in respect of a failure to pay an amount of devolved tax 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.

(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.]

Textual Amendments

[F32122BFurther penalties for continuing failure to pay visitor levyE+W

(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.]

Textual Amendments

F33123Suspension of penalty for failure to pay tax during currency of agreement for deferred paymentE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F34Penalty for failure to pay amount payable in respect of tax creditE+W

Textual Amendments

123A.Penalty for failure to pay amount payable in respect of tax credit on timeE+W

(1)This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.

(2)The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.

(3)The penalty date is the day falling 30 days after the day by which the amount was required to be paid.

(4)The penalty is 5% of the amount payable as a result of the WRA assessment.]

Penalties under Chapter 2: generalE+W

F35124Interaction of penaltiesE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

125Special reduction in penalty under Chapter 2E+W

(1)WRA may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.

(2)In subsection (1), “special circumstances” does not include—

(a)ability to pay, or

(b)the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.

[F36(2A)But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of [F20WRA-collected] tax in instalments over an agreed period.]

(3)In subsection (1), the reference to reducing a penalty includes a reference to—

(a)remitting a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section a reference to a penalty include a reference to any interest in relation to a penalty.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I5S. 125 in force at 1.4.2018 by S.I. 2018/33, art. 3

126Reasonable excuse for failure to make tax return or pay tax [F37or amount payable in respect of tax credit]E+W

(1)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 [F38, 120B, 120E or 120F, or (as the case may be) to a penalty point under section 120A,] in relation to the failure.

(2)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a [F20WRA-collected] tax, the person is not liable to a penalty under [F39sections 122 to [F40122B]] in relation to the failure.

[F41(2A)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay an amount payable in respect of a tax credit, the person is not liable to a penalty under section 123A in relation to the failure.]

(3)For the purposes of subsections (1) [F42, (2) and (2A)]—

(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control;

(b)where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;

(c)where a person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I6S. 126 in force at 1.4.2018 by S.I. 2018/33, art. 3

127Assessment of penalties under Chapter 2E+W

(1)Where a person becomes liable to a penalty under this Chapter, WRA must—

(a)assess the penalty,

(b)issue notice to the person of the penalty assessed, and

(c)state in the notice the period [F43, transaction or amount] in respect of which the penalty has been assessed.

(2)An assessment of a penalty under this Chapter may be combined with an assessment to a [F20WRA-collected] tax.

(3)A supplementary assessment may be made in respect of a penalty under section 119 [F44, 120 or 120F] if an earlier assessment operated by reference to an underestimate of the amount of [F20WRA-collected] tax to which a person would have been liable if a tax return had been made.

(4)If—

(a)an assessment in respect of a penalty under section 119 [F45, 120 or 120F] is based on the amount of [F20WRA-collected] tax to which a person would have been liable if a tax return had been made, and

(b)that liability is found by WRA to be excessive,

WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

(5)A supplementary assessment may be made in respect of a penalty under section 122 , [F46122ZA, 122A or 122B] if an earlier assessment operated by reference to an underestimate of the amount of [F20WRA-collected] tax which was payable.

(6)If an assessment in respect of a penalty under section 122 , [F47122ZA, 122A or 122B] is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

[F48(6A)A supplementary assessment may be made in respect of a penalty under section 123A if an earlier assessment operated by reference to an underestimate of the amount payable in respect of the tax credit in question.

(6B)If an assessment in respect of a penalty under section 123A is based on an amount that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.]

(7)An amendment made under subsection (4) [F49, (6) or (6B)] —

(a)does not affect when the penalty must be paid, and

(b)may be made after the last day on which the assessment in question could have been made under section 128.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I7S. 127 in force at 1.4.2018 by S.I. 2018/33, art. 3

128Time limit for assessment of penalties under Chapter 2E+W

(1)An assessment of a penalty under this Chapter F50... must be made on or before the later of date A and (where it applies) date B.

(2)Date A is the last day of the period of 2 years beginning with—

(a)in the case of failure to make a tax return [F51, other than where liability to the penalty arises under section 120B], the filing date, F52...

[F53(aa)in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,]

(b)in the case of failure to pay a [F20WRA-collected] tax, the penalty date [F54, or

(c)in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.]

(3)Date B is the last day of the period of 12 months beginning with—

(a)in the case of a failure to make a tax return—

(i)the end of the appeal period for the assessment of the amount of [F20WRA-collected] tax to which a person would have been liable if the tax return had been made, or

(ii)if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;

(b)in the case of a failure to pay a [F20WRA-collected] tax—

(i)the end of the appeal period for the assessment of the amount of [F20WRA-collected] tax in respect of which the penalty is assessed, or

(ii)if there is no such assessment, the date on which that amount of [F20WRA-collected] tax is ascertained.

[F55(c)in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.]

(4)In subsection (2)(b), “penalty date” has the meaning given by section [F56122(3)].

[F57(4A)In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).]

(5)In subsection (3) F58..., “appeal period” means F59...—

(a)if no appeal is made, the period during which an appeal could be made, and

(b)if an appeal is made, the period ending with its final determination or withdrawal.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I8S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3

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Explanatory Notes

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