The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997

Repayment — error, mistake or recomputation

17.—(1) If a chargeable company which has paid levy or interest on unpaid levy alleges that the payment was excessive—

(a) by reason of some error or mistake; or

(b) because any amount which, on the basis of the facts as they were or appeared to be at the date of payment, was or appeared to be payable is shown by subsequent events (including the operation of section 48 or section 49(2) of the 1992 Act, as they apply for the purposes of Article 19 of the 1994 Order) not to have been payable,

the company may by notice in writing at any time make a claim to the Department for repayment.

(2) On receiving the notice, the Department shall inquire into the matter and if an excessive payment has been made for a reason mentioned in paragraph (1) it shall repay the amount (whether levy or interest on unpaid levy or both) which should not have been paid, within 20 business days of the date of receipt of the notice, together with interest on that amount at base rate calculated from the date of payment to the Department until the date of repayment by it.

(3) If the chargeable company disputes the decision of the Department on the company’s claim for repayment, Article 38 shall apply for the purpose of resolving the dispute; and if a referee determines that any amount paid to the Department (whether levy or interest on unpaid levy or both) should not have been paid, the Department shall repay such amount, within 20 business days of the date of such determination, together with interest on that amount at base rate from the date of payment to the Department until the date of repayment by it.

(4) If the Department is by virtue of Article 22, 32 or 35 required to make a repayment of any amount (whether of levy or interest on unpaid levy or both), the repayment—

(a) if required by virtue of Article 22 or (in the case of a recomputation under Article 29) by virtue of Article 32, shall carry interest from the first day after the quarter date next following the event which gives rise to the requirement for repayment;

(b) if required by virtue of Article 32 (in the case of a recomputation under Article 30) or by virtue of Article 35, shall carry interest from the date on which the chargeable company paid to the Department the amount to be repaid;

until the repayment is made, at base rate.