{
  "url": "https://openlegislation.uk/tobacco-and-vapes-act-2026/schedule-12",
  "json_url": "https://openlegislation.uk/tobacco-and-vapes-act-2026/schedule-12.json",
  "legislation": "ukpga/2026/18",
  "legislation_title": "Tobacco and Vapes Act 2026",
  "legislation_url": "https://openlegislation.uk/tobacco-and-vapes-act-2026",
  "path": "schedule/12",
  "kind": "schedule",
  "number": "12",
  "heading": "Financial penalties for breach of retail licence conditions in Northern Ireland",
  "text": "After Schedule 1 to the Tobacco Retailers Act (Northern Ireland) 2014 (c. 4 (N.I.)) (inserted by Schedule 11 to this Act) insert—\n“Schedule 2\nFinancial penalties for breach of retail licence conditions\nSection 4C(4)\nIntroduction\n1 This Schedule makes further provision in connection with the imposition of financial penalties under section 4C.\nNotices of intent\n2 (1) A council must, before imposing a financial penalty on a person, give the person written notice (a “notice of intent”) of the proposed financial penalty.\n(2) A notice of intent must specify—\n(a) the amount of the proposed financial penalty,\n(b) the reasons for proposing to impose the penalty,\n(c) information about the right to make representations under paragraph 3, and\n(d) the date by which any representations must be made.\n(3) The date specified under sub-paragraph (2)(d) must be a date more than 28 days after the day on which the notice of intent is given to the person.\n(4) The council may at any time withdraw the notice of intent, or amend it to reduce the amount of the proposed financial penalty, by giving written notice to the person.\nRight to make representations\n3 (1) A person who is given a notice of intent under paragraph 2 may make written representations to the council that issued the notice about the proposal to impose a financial penalty.\n(2) Any representations must be made within the period (“the period for representations”) ending with the date specified under paragraph 2(2)(d).\nFinal notices\n4 (1) After the end of the period for representations the council must decide whether to impose a financial penalty on the person.\n(2) If the council decides to impose a financial penalty on the person, the council must give the person written notice (a “final notice”) imposing the penalty.\n(3) A final notice must specify—\n(a) the amount of the financial penalty,\n(b) the reasons for imposing the penalty,\n(c) the date by which the penalty must be paid,\n(d) information about the right of appeal under paragraph 5, and\n(e) the consequence of failure to comply with the final notice.\n(4) The date specified under sub-paragraph (3)(c) must be a date more than 28 days after the day on which the final notice is given to the person.\n(5) The council may at any time withdraw a final notice, or amend it to reduce the amount of the financial penalty, by giving written notice to the person.\n(6) A final notice may not be given more than 28 days after the last day of the period for representations.\nAppeals\n5 (1) A person on whom a financial penalty is imposed under section 4C may appeal to the magistrates’ court against—\n(a) the decision to impose the penalty, or\n(b) the amount of the penalty.\n(2) An appeal under this paragraph must be brought before the end of the period of 28 days beginning with the day after the day on which the final notice is given to the person in accordance with paragraph 4.\n(3) On an appeal under this paragraph the magistrates’ court may confirm, reduce or cancel the penalty.\n(4) If a person appeals under this paragraph, the final notice is suspended until the appeal is finally determined, withdrawn or abandoned.\nRecovery\n6 (1) This paragraph applies if a person fails to pay the whole or part of a financial penalty before the end of the period within which the person is required to pay the penalty.\n(2) The council that imposed the financial penalty may recover the unpaid amount of the penalty as if it were payable under an order of a county court.\nUse of proceeds\n7 (1) A council may use any sums it receives in pursuance of final notices given under paragraph 4 (its “financial penalty receipts”) only for the purposes of its functions under this Act.\n(2) A council must supply the Department with such information relating to its use of its financial penalty receipts as the Department may require.\n(3) Regulations may make provision for what a council is to do with its financial penalty receipts—\n(a) pending their being used for the purposes mentioned in sub-paragraph (1);\n(b) if they are not used for those purposes within a period of time specified in the regulations and beginning with their receipt.\n(4) The provision that may be made under sub-paragraph (3)(b) includes (in particular) provision for the payment of sums to a person (including the Department) other than the council.\n(5) Regulations may make provision for accounting arrangements in respect of a council's financial penalty receipts.\n(6) Before making regulations under this paragraph, the Department must consult—\n(a) councils, and\n(b) such other persons as the Department considers appropriate.”",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 in force at Royal Assent for specified purposes, see s. 175(2)(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/18/schedule/12",
    "retrieved_at": "2026-10-31T10:30:55.816893+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."
}