1. Introduction

1.1 The Welsh Revenue Authority (WRA) Online services (the “Services”) allow WRA customers and their agents to: submit returns for Land Transaction Tax (LTT) and Land Disposal Tax (LDT), send information over the Internet, view records online and generally interact, share information and conduct business with WRA via the Internet. Additional services and features may be added to the Services in the future.

1.2 The Services can be accessed via the WRA website at the following link: gov.wales/wra (or such other website address as we may use in the future) (the “Site”).

1.3 These terms and conditions (“Terms”) set out how we will provide the Services to you as a customer. By registering to use the Services you are agreeing to be bound by these Terms and in particular you agree and accept the disclaimers and limitations of liability contained in these Terms. Please read these Terms carefully before using the Online Services. If you do not wish to be bound by these Terms please do not proceed.

1.4 Please note that all individuals using the Services are bound by these Terms.

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2. Definitions

2.1 In these Terms: 

  • “Access Credentials” means your user name and password created and used by each of the individuals of a Business Party or by each Contact that is acting on behalf of a Business Party;
  • “Business Party” means a business or organisation that has registered to receive the Services in relation to the administration of and activities relating to that business; and “Business Parties” shall be construed accordingly;
  • “Contact” means a person authorised to access the Services by a Business Party and who will be acting on behalf of that Business Party in submitting applications and information to WRA;
  • “Content” means the design, text, graphics and other material on the Site; 
  • “Individuals involved in your business” means all those individuals (e.g. partners, employees, etc.) identified by you as members of your business;
  • “Materials” means materials provided by us, you or your Contacts and accessible as part of the Services including, without limitation, LTT or LDT returns, registration documents and supporting documentation;
  • “Person” shall include bodies corporate, unincorporated associations, partnerships, trusts, individuals and any combination of one or more of the foregoing; 
  • “Submission” means any Submission/return for LTT or LDT submitted (by a Contact) on a Business Party’s behalf via the Site; and “Submission” shall be construed accordingly;
  • “Terms and Conditions” means the terms and conditions which apply to each and every User and govern their use of the Site;
  • “User” or “Users” means the users of the Site and the Services, individually or collectively;
  • “We” and/or “us” and/or “our” means WRA (together with our employees, agents and contractors);
  • “You” means you, the Business Party or person using the Site and accessing the Services; and “your” shall be construed accordingly. 

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3. Registration

3.1 You must register in order to access and use the Services.

3.2 You can register to use the Services on behalf of (including where you are acting as an agent for) a business or an organisation. In registering to act on behalf of a customer you are confirming you have been given the authority to do so.

3.3 You can register to use the Services via gov.wales/wra. Your registration details, including your name and, where relevant, your email address, will be stored on the Microsoft B2C service in accordance with the Microsoft privacy policy. Your Access Credentials will be used to verify your identify and to authenticate information you provide. Following registration, you will be able to login using your Access Credentials to access the Services.

3.4 By registering to use the Services, you represent and warrant that you have the right, authority and capacity to use the Site and the Services and to agree to be bound by these Terms. If we discover or have any reason to believe that you do not have the right, authority and capacity to use the Site and the Services or to be bound by these Terms we may, at our discretion:

  1. suspend or terminate your registration and/or your ability to access the Services immediately and without any notice to you, and
  2. suspend or terminate the registrations of any of your Contacts and/or their ability to access the Services immediately and without any notice, and/or
  3. where your Contacts are also contacts for other Business Parties, cancel their ability to access the Services solely in relation to your business.

3.5 In consideration of your being allowed to register to use the Services, you agree: 

  1. to provide true, accurate, current and complete information about yourself and your business or organisation (or where relevant the business or organisation you are acting on behalf of) when prompted by the relevant registration form or any other form/letter we may ask you to complete at any time; and
  2. you will promptly notify us of any change to any information you have provided to us so as to keep the information held by us true, accurate and complete.

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4. Security

4.1 You must ensure that you (and where relevant the individuals involved in your business) keep all Access Credentials secure and take all reasonable steps to safeguard them. 

4.2 You must take all necessary steps to ensure that no person other than the individuals involved in your business and authorised to access the Services access the Services (or any part of them) using Access Credentials belonging to those individuals. If you suspect that any other person has used or is using such Access Credentials you must notify us immediately. 

4.3 You must keep your organisation identifier safe and secret and take all reasonable steps to safeguard it

4.3 You must ensure that you select only those people who are suitably qualified, fit and authorised to access and to use the Services in relation to your business to act as Contacts. You must appoint Contacts only to the extent required to fulfil the purposes of your business. The greater the number of Contacts with Access Credentials, the greater the risk of misuse. We expect you to review your Contacts regularly and notify us immediately of any changes.

4.4 You will take all reasonable steps to ensure that no persons, other than those authorised under these Terms, access the Services (or any part of them) using accounts created on your behalf. You shall be ultimately responsible for any misuse of any of the Access Credentials relating to your business and/or any breach of the User Terms and Conditions by any of the individuals involved in your business and/or agents (including but not limited to, your Contacts). If you suspect any such misuse and/or breach has occurred, or is occurring, you must notify us immediately. 

4.5 If at any time your authority or right to use the Services, including as an agent for, or on behalf of, a business or an organisation is terminated, withdrawn or suspended by the relevant business or organisation you must immediately cease using the Services and de-register in respect of the relevant account.

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5. Your obligations

5.1 You shall be responsible for your actions and/or the actions of the individuals involved in your business and/or agents (including, but not limited to, Contacts). Those individuals involved in your business and/or agents with Access Credentials shall be permitted to search, view, copy, print out and use the content of the Site and to use the Services (including the Materials) on your behalf. You must ensure that such individuals involved in your business and/or agents:

  1. act solely within the remit of their role within or relating to your business or organisation, and
  2. act at all times within your authority, and
  3. at all times comply with the User Terms and Conditions, and
  4. act in accordance with any guidance issued by WRA from time to time.

5.2 You must ensure that you or, where individuals are acting on your behalf, those individuals involved in your business and/or agents do not make any part of the Services relating to you or your business, or any Materials, available to any third party except as permitted under these Terms.

5.3 We recommend that only designated Contacts are authorised by you to submit returns on your behalf. You are responsible for ensuring that those individuals involved in your business and/or agents (including, but not limited to, your Contacts) designated to submit returns act at all times within your authority when submitting returns. You must:

  1. ensure that each and every return completed and submitted by your Contacts is completed and submitted in accordance with any Returns guidance issued by WRA, and
  2. ensure that your Contacts exercise all due care, skill and attention in completing and submitting any Return, ensuring the accuracy of information provided, and
  3. ensure that your Contacts promptly supply any additional information, supporting documentation and/or clarification requested by WRA in relation to a Return (or, where requested, you shall promptly supply such additional information, supporting documentation and/or clarification), and
  4. adhere to any and all audit requirements relating to the Submission.

Contacts formally nominated by you will have to be approved by us and will be permitted to submit returns on your behalf.

5.4 You must ensure that you or, where individuals are acting on your behalf, those individuals involved in your business and/or agents do not:

  1. alter any part of the Content
  2. copy, print out or otherwise reproduce any part of the Materials except as part of your authorised use of the Services and as permitted by these Terms, or
  3. assign or otherwise dispose of all or any of your rights under these Terms.

5.5 You must exercise all due care and attention when selecting any Contacts to act on your behalf.

5.6 You are responsible for ensuring that your information technology, computer programs, and platform are configured in order to access the Services. Notwithstanding paragraph 6.1 (c) below, you should use your own virus protection software.

5.7 You must not:

  1. use the Site or the Services as a vehicle to solicit business or establish trade contacts;
  2. advertise or promote your own products or services or those of a third party on the Site; including by way of “spam” email
  3. impersonate another User
  4. use the Site to conduct any fraudulent activity
  5. access or attempt to access accounts belonging to Users (including other Business Parties) without the permission of each such User or Business Party
  6. interfere with or attempt to interfere with any security measures belonging to or relating to the Site.

5.8 Any Materials posted, published or transmitted by you, individuals involved in your business and/or agents on or through the Site must not:

  1. be capable of being threatening, obscene, harmful, defamatory, pornographic or otherwise unlawful, and/or
  2. violate or infringe in any way upon the rights of others (including intellectual property rights, rights of confidentiality, or rights of privacy), and/or
  3. cause distress or inconvenience, and/or
  4. express opinions that others may find vulgar, crude, sexist, racist or otherwise offensive, and/or
  5. be otherwise illegal.

5.9 We will fully co-operate with any law enforcement authorities or court order requesting or directing us to disclose the identity of anyone using the Services and/or any Materials (including the Materials) in any of the ways set out in paragraph 5.8 above.

5.10 We are not responsible for any Material which is written by Users (including other Business Parties) and posted on the Site or which is transmitted via the Site and we give no endorsement of such Material. We reserve the right to edit, refuse to post or to remove any such Material from the Site in our absolute discretion. Failure by us to remove particular Material shall not constitute an endorsement or acceptance of it by us.

5.11 You must ensure (and we shall assume) that all and any Materials or information uploaded by you (or on your behalf) on to the Site as part of the Services are true, accurate and comprehensive, have been completed using all reasonable skill and care and are up to date in all respects at all times. You are responsible for all such Materials or information. You must ensure that all and any such Materials or information are submitted only by persons with the appropriate authority from you to do so.

5.12 Any Materials uploaded on to the Site as part of the Services shall be stored in your online repository. You are responsible for reviewing all such Materials and informing us of any inaccuracies or omissions. Any correction of inaccuracies or omissions to individual submission will be subject to the specific WRA rules for those individual returns. We shall not be liable for any inaccuracies or omissions that have not been notified to us within the specific required period

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6. Our obligations

6.1 We will exercise all reasonable care and efforts when:

  1. compiling and placing Content on the Site;
  2. making the Site available;
  3. trying to ensure that any software and data files supplied to you as part of the Services are virus-free;
  4. trying to ensure that the Services are continuous and that any interruptions to access to the Site by any event within our control are kept to a minimum; and
  5. securing any personal data supplied by you, individuals involved in your business or agents

But give no warranty above those matters or the services generally.

6.2 We will endeavour to perform daily maintenance of the Site including an update of the Services. Please note that the Services shall be unavailable during such times. The Services shall be available and accessible for Users between the hours of 07:00 and 00:00. We make no guarantee that the Services will be available outside these times. We will use reasonable endeavours to inform you of any planned downtime that may affect the accessibility of the Services within the hours of application detailed above.

6.3 We will use reasonable endeavours to ensure that any information, data and/or Materials submitted by you, and where individuals are acting on your behalf those individuals, to the Site or as part of the Services is maintained securely and is properly backed up. In the event of any loss or damage to such information, data and/or Materials, your sole and exclusive remedy shall be that we shall use best endeavours to restore the lost or damaged information, data and/or Materials from the most recent back up of such information, data and/or Materials. We shall not be responsible for any loss, destruction, alteration or disclosure of your information, data and/or Materials caused by any third party (except those third parties sub-contracted by us to perform services related to the maintenance and back-up of your information, data and/or Materials).

  1. compiling and placing Content on the Site;
  2. making the Site available;
  3. trying to ensure that any software and data files supplied to you as part of the Services are virus-free;
  4. trying to ensure that the Services are continuous and that any interruptions to access to the Site by any event within our control are kept to a minimum; and
  5. securing any personal data supplied by you, individuals involved in your business or agents.

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7. Ownership and use of proprietary rights

7.1 All copyright, trade marks, database rights and all other intellectual property rights in the Content (including, without limitation, the design, selection and arrangement of the Site and all logos, text and graphics on the Site) and the Materials shall at all times remain vested in us or our licensors. You are permitted to use the Content and the Materials only as expressly authorised in these Terms and must not use them for any purpose other than in connection with your authorised use of the Services. If you become aware of any unauthorised use of the Content or the Services you agree to notify us immediately.

7.2 The WRA own the rights to all and any names and logos for “WRA” and “Welsh Revenue Authority”. You may use these names and logos only in accordance with any applicable claim terms or as we otherwise permit.

7.3 The Content and the Materials are subject to Crown copyright protection. They may be reproduced free of charge in any format or medium provided that they are reproduced accurately and not used in a misleading context. Where the Content or Materials are being republished or copied to others, the source of these Materials must be identified and the copyright status acknowledged. The permission to reproduce Crown protected Material does not extend to any Material on this site which is identified as being the copyright of a third party and authorisation to reproduce such Material must be obtained from the copyright holders concerned.

7.4 Subject to the provisions of paragraph 14 you hereby grant to us, our licensees and assigns an irrevocable, perpetual, royalty-free world-wide licence to copy, issue copies, communicate to the public, make publicly available and to use any Material you transmit to, upload or post on the Site that is not transmitted, uploaded or posted subject to any obligation of confidence.

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8. Your warranties

8.1 Section 8 refers to your registration and use of the online filing system only. The declaration on the information contained in any Return is found at the end of the Return.

8.2 You warrant that:

  1. you have the requisite right, authority and capacity to use the Site and the Services (including, where relevant, the authority to submit Returns or any other forms) and to be bound by these Terms, and
  2. all information and details provided by you to us  are true, accurate and up to date in all respects and at all times, and
  3. you will ensure that all data and information submitted on your behalf is submitted by those individuals involved in your business or agents possessing the appropriate authority to make such submission and in accordance with any guidance issued by WRA from time to time, and
  4. you will comply with these Terms including, without limitation, your obligations set out at paragraph 5 above.

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9. General disclaimer and limitation of liability

9.1 You expressly understand and agree that your use of the Content, the Services and the Materials is at your own risk. We are providing the Site on an “as is” and "as available" basis and make no representation or warranties of any kind with respect to the Content, the Materials or the Services including without limitation as to the accuracy, timing, reliability, completeness or suitability for any purpose of information or statements contained therein, or statements, advice and opinions given by Users (including Business Parties) on the Site. The Content and the Materials may contain technical inaccuracies or typographical errors.

9.2 We expressly make no warranties of any kind as to the Services, whether express or implied, including, but not limited to, the implied warranties of satisfactory quality, fitness for a particular purpose and non-infringement. In particular, we do not warrant or represent that:

  1. (a) the results that may be obtained from your use of the Services will be accurate or reliable; or
  2. (b) the quality of any products, services, information or other Materials (including the Materials) obtained by you through the Services will meet your expectations.

9.3 Any Content downloaded or otherwise obtained through the use of the Services is done so at your own discretion and risk and you understand and agree that you will be solely responsible for any damage to your computer system or loss of data that results from the download by you of any such Content.

9.4 We exclude to the fullest extent permissible at law any and all liability howsoever arising for any Material posted, published or transmitted by Users (including other Business Parties) of the Site. We make no representations in respect of the information posted on the Site (whether in respect of its accuracy, adequacy, completeness or otherwise) and you are responsible for seeking your own independent advice before acting in reliance upon it and also for any use that you make of it. We shall not be liable for any decision made or action taken by a User or Business Party (including, without limitation, any contractual or other arrangement entered into by you with any third party or any offline activity in which you participate as a result of use of the Site) in connection with your use of the Site, and you hereby acknowledge that your use of the Site shall be at your sole discretion and risk.

9.5 We do not accept liability for any communications or other use of the Site by persons who are under eighteen (18) years, or who do not have the requisite right, authority or capacity to use the Site or to be bound by these Terms, in violation of these Terms including, but not limited to, any information uploaded to the Site by individuals involved in your business and/or agents without your authority.

9.6 Neither we nor any of our employees, agents or other representatives will be liable whether in contract, tort, negligence or otherwise, for any loss or damage whatsoever and whether direct or indirect arising out of or in connection with your use of the Site. This is a comprehensive limitation of liability that applies to all damages of any kind including, without limitation, damage to software or hardware, loss of business, loss of profits, loss of data, income or profit, compensatory, direct, indirect or consequential damages, loss of or damage to property and claims of third parties.

9.7 None of the exclusions and limitations in these Terms are intended to limit any statutory rights which may not be excluded, nor in any way to exclude or to limit our liability to you for fraudulent misrepresentation or for death or personal injury resulting from our negligence or that of our employees or agents.

9.8 Each of the above exclusions and/or limitations on liability shall be construed as a separate and severable provision of these Terms.

9.9 Some jurisdictions do not allow for the exclusion of certain warranties or the limitation or exclusion of liability for incidental or consequential damages. Accordingly, some of the limitations and exclusions in these Terms may not apply to you.

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10. Indemnity

10.1 You agree to indemnify and hold us harmless from any claim or damages (including legal fees in relation to the same) made by a third party in respect of any matter relating to or arising from your use of the Site and/or the Services and/or your status as a Business Party or User of the Site or arising from any breach or suspected breach of these Terms by you or your violation of any law or the rights of any third party.

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11. Use, modification, suspension and termination of the services

11.1 You may cancel your registration at any time by following the directions provided on the Site.

11.2 We reserve the right at any time and from time to time at our sole discretion and with or without notice:

  1. to deny Users access to the Site or any part of it and to decline to provide the Services to any User who is in breach of these Terms; and/or
  2. to modify or discontinue, temporarily or permanently, the Services (or any part thereof) or your use of the Services. You agree that we shall not be liable to you or to any third party for any such modification, suspension or discontinuance of the Services; and/or
  3. to cancel your registration and/or withdraw your right to use the Services and/or Materials (or any part of them). You agree that we shall not be liable to you or to any third party for any such cancellation or withdrawal.

11.3 Our rights under this paragraph 11 are in addition and without prejudice to all our other rights and remedies under these Terms or otherwise.

11.4 We reserve the right at any time without notice to revise, modify, alter or update the Site, the Content, the Materials, the Services and/or these Terms and you agree to be bound by such modifications, alterations or updates which are posted on the Site. By continuing to use the Site following the posting of any such modifications, alterations or updates, you will signify that you agree to be bound by those revisions. You are responsible for regularly checking these Terms and the Site for any modifications, alterations or updates.

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12. Use and storage

12.1 You agree that we have no responsibility or liability for the deletion or failure to store any messages and other communications maintained or transmitted as part of the Services. You further acknowledge that we reserve the right to change these general practices in our sole discretion with or without notice.

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13. Third party links

13.1 We may from time to time provide links from the Site to third party websites. We will not be liable in any way whatsoever and we make no representations, warranties, recommendations or endorsements in connection with the availability of any such third party website or any content, advertising, products or Services on or available from such websites.

13.2 By offering you the links referred to above, we do not either impliedly or expressly endorse anything contained on such websites or confirm any association with the operators of such websites. We expressly exclude liability for any inaccurate, offensive, defamatory or obscene Material which appears on these third party websites.

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14. Privacy policy and data protection

14.1 We take all reasonable steps to protect any information you submit to us, both online via the Site and offline, in accordance with legislation such as the General Data Protection Regulation (GDPR). We do not share, sell or rent the information you provide with or to any other person, company or organisation in any way other than as stated in these Terms (including but not limited to paragraph 15 and 16 below) or as required by our internal policies. The WRA is registered as a data controller with the Information Commissioner under number ZA293632.

14.2 During the registration process or at any subsequent time when you may answer questions we may collect and process personal information from you, individuals involved in your business and/or agents, such as your names, e-mail addresses, home addresses and contact telephone numbers. We may use information we have collected for improving and running the Site, correspondence with you and your Contacts, providing usage statistics, for WRA purposes and for any other purpose to which you consent. By disclosing personal information to us, you, individuals involved in your business, agents and/or Contacts consent to the collection, storage and processing of information as set out in these Terms.

14.3 We follow appropriate security measures in the storage of personal information so as to prevent unauthorised access by third parties. However, the Internet is not a totally secure medium and you acknowledge and agree that, to the fullest extent permitted by law, we shall not be responsible for any unauthorised use, distribution, damage or destruction of personal data.

14.4 We will endeavour to ensure compliance with the Act by any of our service providers, sub-contractors and agents involved in supplying the Services (or any of them) and by third party contractors engaged by us to repair, modify or advise on the operation of the Site.

14.5 WRA Online Services stores small text files called “cookies” on your computer or device (e.g. tablet or mobile phone) while you are logged into the service. These are called “Session Cookies” and contain information to let WRA Online distinguish your identity when you are using the site and moving from page to page. They are destroyed when you log out or close your browser. 

In addition, WRA Online Services uses Google Analytics, a web analytics service provided by Google Inc (“Google”), to collect information about how you use WRA Online Services. We do this to make sure the site is meeting the needs of its users, and to help make improvements. Google Analytics uses “cookies” and JavaScript code to analyse user activity on websites, these cookies are destroyed in line with the expiry dates shown below in section 14.6. 

14.6 The information generated about your use of the website (including your IP address) will be transmitted to and stored on Google servers in the United States. Google will not associate your IP address with any other personal data previously held and we do not disclose your personal information to them (e.g. your name or address) so this information cannot be used to identify who you are. We also do not allow Google to use or share our analytics data ( unless required to do so by law or where such third parties process the information on Google’s behalf).

By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.

14.7 Although it is possible to set your browser not to accept cookies, these are necessary to make WRA Online Services work and therefore you cannot use WRA Online Services without cookies.

You can opt out of Google Analytics by downloading and installing the “Google Analytics Opt-out Browser Add-on” tool available from the Google website. 

14.8 The cookies used by WRA Online Services are described below:

Version 1.00 13 Cookie Purpose Expiry
JSESSIONID Random combination of letters and numbers - used to maintain the current WRA Online session. When your browser closes or when logging off
WasSamlSpReqURL A web address (URL) indicating where the browser should be directed when the user has successfully logged in. When your browser closes or when logging off
LtpaToken2 Contains a value used by WRA Online to maintain the session. When your browser closes or when logging off
_ga Used to distinguish users 2 years
_gid Used to distinguish users 24 hours
_gat Used to throttle request rate 1 minute
_utma Determines the number of individual visitors to WRA Online 2 years
_utmb This works with _utmc to calculate the average length of time you spend on WRA Online. 30 minutes
_utmc This works with _utmb to calculate when you close your browser. When you close your browser
_utmz This provides information about how you reached WRA Online (e.g. from another website or a search engine) 6 months
.AspNetCore.Antiforgery Required to support implementation of Cross Site Request Forgery (CSRF) defence Session
.AspNetCore.Session Standard web application session identifier cookie. Used to identify the session. Session
ARRAffinity Used by Azure to achieve session affinity (routing requests to the a consistent underlying web application server during a session) Session
.AspNetCore.Culture Identifies the external users’ preferred language selection 1 year
AMP_TOKEN Contains a token that can be used to retrieve a Client ID from AMP Client ID service. AMP (Accelerated Mobile Pages) is a Google project that is not in use for this project so this Cookie will not be utilised. 30 seconds to 1 year
_gac_<property-id> Contains campaign related information for the user. If you have linked your Google Analytics and AdWords accounts, AdWords website conversion tags will read this cookie. It is not expected that the WRA will link their Google Analytics and AdWords accounts so this cookie will not be used. 90 days

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15. Accessibility

15.1 WRA Online Services take into account users who are blind or visually impaired and is compatible with popular screen reading software. WRA online services accessibility is guided by the Worldwide Web Consortium’s (W3C) Web Content Accessibility Guidelines 1.0 and is working with content authors, developers and disabilities organisations to meet the AA standard.

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