Paragraph 15 Appeals against penalty noticesF1

(1)

A person on whom a penalty is imposed under Part 2 of this Schedule may appeal to the Tribunal against—

(a)

the penalty;

(b)

the amount of the penalty;

(c)

in the case of a daily rate penalty, the period during which the daily amounts are payable.

(2)

But a person may not appeal against a decision of the Tribunal to increase a daily rate penalty under paragraph 9.

(3)

An appeal under sub-paragraph (1) may not be brought after the end of—

(a)

the period of 30 days beginning with the date on which the penalty notice in relation to the penalty being appealed was given, or

(b)

such longer period (if any) as the Tribunal considers reasonable in all the circumstances.

(4)

On an appeal under sub-paragraph (1), the Tribunal may—

(a)

revoke the decision to impose the penalty;

(b)

amend the amount of the penalty;

(c)

amend the period within which all or part of the penalty is to be paid;

(d)

dismiss the appeal.

(5)

If an appeal is brought under sub-paragraph (1), the penalty which is the subject of the appeal is not payable until the appeal is determined or withdrawn.

Annotations

Textual amendments

F1: Sch. 3B inserted (2.12.2025 but only for the purposes of making regulations, 2.2.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(2)(b), Sch. 3 Pt. 1 (with s. 105); S.I. 2025/1265, reg. 2(2)(c)