{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-9/paragraph-5C",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-9/paragraph-5C.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/9/paragraph/5C",
  "kind": "paragraph",
  "number": "5C",
  "heading": null,
  "text": "(1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.\n(2) An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.\n(3) An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.\n(4) An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.\n(5) On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.\n(6) Those grounds are—\n(a) that the appellant had a reasonable excuse for not complying with paragraph 5(2) or (2A) above, or\n(b) that the information requested is not in the possession or control of the appellant.\n(7) In this paragraph “valuation tribunal” means—\n(a) in relation to England: the Valuation Tribunal for England;\n(b) in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 9 para. 5C(6)(a) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(5), 175(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 9 para. 5C(7) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 5(2); S.I. 2008/3110, art. 6(d)(i)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/5C",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}