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The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023

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Appeal against imposition of a Part 2 penaltyE+W

18.—(1) This regulation applies if a person has been served a penalty notice under regulation 16(4).

(2) The person may appeal to the VTW against the imposition of the penalty.

(3) An appeal must be made by serving a notice of appeal on the VTW—

(a)using the VTW’s electronic portal, or

(b)in another manner agreed with the VTW.

(4) The person must serve the notice of appeal on the VTW so that it is received within 28 days of the date on which the penalty notice was served on the person.

(5) A notice of appeal must state—

(a)the appeal is against the imposition of the penalty;

(b)the date on which the penalty notice was served on the person.

(6) A notice of appeal must be accompanied by a copy of the penalty notice.

(7) If the person serves the notice of appeal on the VTW later than the time for making the appeal specified in this regulation, the notice of appeal must be accompanied by a request for an extension of time stating the reason the notice of appeal was not served in time.

(8) Despite paragraph (4), the President may authorise an appeal to be considered where the President is satisfied that the failure of the person aggrieved to initiate the appeal as provided for by this regulation has arisen by reason of circumstances beyond that person’s control.

Commencement Information

I1Reg. 18 in force at 1.4.2023, see reg. 1(2)

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