63Claim for relief for overpaid tax etc.E+W
(1)This section applies where—
(a)a person has paid an amount by way of a [F1WRA-collected] tax but believes the [F1WRA-collected] tax was not chargeable, or
(b)a person has been assessed as chargeable to an amount of a [F1WRA-collected] tax, or a [F2WRA] determination has been made that a person is chargeable to an amount of a [F1WRA-collected] tax, but the person believes the [F1WRA-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.
Textual Amendments
F1Word 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
F2Word 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
F3Words 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
F4Word 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 Information
I1S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3