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

PART 4 Provisions Relating to Particular Appeals and Applications

Appeals against completion notices or imposition of Schedule 9 penalties

32.—(1) A person who wishes to appeal against a completion notice or the imposition of a penalty must serve a notice of appeal to the VTW so that it is received within 28 days after the date on which the appellant received the completion notice or notice that the penalty had been imposed.

(2) The notice of appeal must be accompanied by—

(a) a copy of the completion notice or the penalty notice,

(b) a statement of the grounds on which the appeal is made, and

(c) where the appeal is against the imposition of a penalty, the date on which the person received notice of the imposition of the penalty.

(3) If the appellant serves the notice of appeal on the VTW later than the time for making the appeal specified in paragraph (1), 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.

(4) Despite paragraph (1), the President may authorise an appeal to be considered where the President is satisfied that the failure of the appellant to initiate the appeal as provided for by this regulation has arisen by reason of circumstances beyond that person’s control.

(5) The clerk must within 14 days of service of the notice of appeal, notify the appellant that the clerk has received it, and serve a copy of it on the relevant authority or VO whose notice is the subject of the appeal.