Paragraph 15 Fixed monetary penalty: non-payment within the stated payment periodF1

This paragraph applies to a final notice relating to a fixed monetary penalty.

If the final penalty is not paid within the stated payment period, the amount payable is increased by 50%.

In the case of an appeal which is unsuccessful, the penalty is payable within 28 days of the determination of the appeal, and if it is not paid within 28 days, the amount of the penalty is increased by 50%.