The Childcare (Free of Charge for Working Parents) (England) Regulations 2022

Assessment of penalty

34.—(1) If a person becomes liable to a penalty under any of regulations 31, 32 or 33—

(a) the Commissioners may, subject to paragraph (3), assess the penalty, and

(b) if they do so, they must notify the person.

(2) The notification must include a statement to the effect that the person has—

(a) a right to apply to the Commissioners for a review of the penalty or its amount (see regulation 36), and

(b) a right to appeal to the First-tier Tribunal against the determination, but only after the Commissioners have considered an application for a review (see regulation 40).

(3) The Commissioners must not assess a penalty in relation to a person after the end of whichever of the following ends first—

(a) the period of one year beginning with the day on which the Commissioners first believed, or had reasonable grounds for believing, the person was liable to the penalty;

(b) in the case of a penalty under regulation 31, the period of 20 years beginning with the day on which the person became liable to the penalty;

(c) in the case of a penalty under regulation 32, the period of four years beginning with the day on which the person became liable to the penalty.