Valid from 20/09/2024
52Penalty for failure to pay levyS
(1)A penalty is payable by a liable person (“P”) where—
(a)P fails to pay the total amount of the levy payable in accordance with section 29(2),
(b)the local authority has reminded P that payment is due, and
(c)the period of 14 days beginning with the day on which the reminder is given expires without payment having been made.
(2)P is liable to a penalty as determined by a relevant local authority.
(3)If any amount of the levy remains unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.
(4)If any amount of the levy remains unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.
(5)In this section, “penalty date”, in relation to an amount of the levy, means the day after the day on which the period mentioned in subsection (1)(c) expired.
Commencement Information
I1S. 52 not in force at Royal Assent, see s. 79(2)