Paragraph 11 I1

An appeal relating to a decision that an amount of soft drinks industry levy is due from a person may not be considered by the appeal tribunal unless the amount which HMRC have determined to be due has been paid or deposited with them.

In a case where the amount determined to be payable as soft drinks industry levy has not been paid or deposited an appeal may be considered—

that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 (rights of appeal) the decision of the appeal tribunal as to the issue of hardship is final.