(1)A person who is given a penalty notice may appeal to the First-tier Tribunal (“the Tribunal”) against—
(a)the imposition of a penalty imposed by the penalty notice;
(b)the amount of such a penalty;
(c)the period within which such a penalty, or any part of it, is required to be paid.
(2)An appeal under this section is to be brought before the end of the period of 28 days beginning with—
(a)the day on which the penalty notice was given, or
(b)if the appeal is in respect of the variation of a notice under section 39(4), the day on which the notice was varied.
(3)On an appeal under this section, the Tribunal—
(a)if it is satisfied that any of the grounds in subsection (4) applies, may—
(i)vary the amount of a penalty imposed by the penalty notice or the period within which such a penalty, or any part of it, is required to be paid, or
(ii)cancel any penalty imposed by the penalty notice;
(b)if it is not so satisfied, must confirm the penalty notice.
(4)The grounds referred to in subsection (3)(a) are—
(a)that the decision appealed against was based, wholly or partly, on an error of fact;
(b)that the decision appealed against was wrong in law;
(c)that the decision appealed against was unfair or unreasonable for any other reason.
(5)If the Tribunal cancels a penalty imposed by a penalty notice, it may refer the matter back to the person that gave the notice with a direction to reconsider and make a new decision in accordance with its ruling.
(6)But the Tribunal may not direct the person that gave the notice to take any action which the person would not otherwise have the power to take.
(7)In determining an appeal under this section, the Tribunal may—
(a)review any determination of fact on which the decision appealed against was based;
(b)take into account evidence which was not available to the person that gave the notice.
(8)Where an appeal in respect of a penalty notice, or the variation of a penalty notice, is made under this section, the notice or variation (as the case may be) is of no effect until the appeal is determined or withdrawn.
(9)Where an appeal is or may be made to the Upper Tribunal in relation to a decision of the Tribunal under this section, the Upper Tribunal may suspend the notice to which the appeal relates until the appeal is determined or withdrawn.
Commencement Information
I1S. 41 not in force at Royal Assent, see s. 79
I2S. 41 in force at 29.4.2024 by S.I. 2023/469, reg. 3