1. Overview

You can contact the Welsh Revenue Authority (WRA) if you have a query about a tax decision. If you don’t understand the decision you can also get guidance from the WRA or professional help. 

If you are dissatisfied with the WRA decision, you can ask for a review. Alternatively, you may appeal the decision to the Tribunal, which is independent of the WRA.

The WRA will send you a decision letter and will explain if you can ask for a review of the decision or appeal against it to the Tribunal. If you would like a review or to appeal, you will normally need to do this within 30 days of the date of the decision letter.

Please note that if you request a WRA review, you may not appeal to the Tribunal until that review has concluded. If you request a review and disagree with the review conclusions, you will have 30 days from the date of the outcome of the review to appeal to the Tribunal.

See full guidance on reviews and appeals of WRA decisions. See Advice on how to appeal to the tribunal.

You can ask for a review or appeal against some decisions about:

  • registration applications for landfill disposals tax (including the weighing of material and designating non-disposal areas) 
  • who is liable for paying the tax due 
  • the amount of tax that you need to pay
  • the date that the tax is payable 
  • a request for information or to check your business records
  • a penalty (for example if you paid your tax late, submitted an inaccurate return, failed to keep adequate records or filed your return late)
  • recovery of an amount of relief from tax

Your request for a review by WRA or an appeal to the tribunal can be made by someone who deals with your taxes, for example a solicitor or accountant.

You’ll usually have to pay your own costs if you request a review by WRA or seek an appeal of a tax decision.

If you ask for an appeal or a review, you will still be required to pay the amount of tax (and interest on that amount) or penalty. You may ask the WRA to postpone recovery of the amount of tax (and the interest on that amount) that you think is excessive until your appeal has been determined (see section 3 of this guidance). However, please note that interest on the amount of tax will continue to accrue in the meantime.

In the case of a penalty, where the WRA has agreed to carry out a review or an appeal has been made to the Tribunal, you won’t have to pay the amount you are disputing until the review or appeal has been determined and concludes that tax is payable.

If you have more than one penalty or are only seeking a review or appeal on a part of a penalty (the disputed amount), you will still need to pay the other penalty amounts on time.