Coronavirus Act 2020

Appeals

7 (1) A person on whom a financial penalty is imposed by a final notice may appeal against the notice—

(a) in England and Wales, to the First-tier Tribunal,

(b) in Scotland, to the sheriff or summary sheriff, and

(c) in Northern Ireland, to a county court.

(2) The grounds for an appeal under this paragraph are that—

(a) the decision to impose the financial penalty was based on an error of fact,

(b) the decision was wrong in law,

(c) the amount of the penalty is unreasonable, or

(d) the decision was unreasonable for any other reason.

(3) If a person appeals under this paragraph, the final notice is suspended until the appeal is finally determined or withdrawn.

(4) On an appeal under this paragraph the tribunal, court, sheriff or summary sheriff may—

(a) quash the final notice,

(b) confirm the final notice,

(c) vary the final notice by reducing the amount of the financial penalty, or

(d) remit to the appropriate authority the decision whether to—

(i) withdraw or confirm the final notice, or

(ii) vary the final notice by reducing the amount of the financial penalty.