Part 10A, Section 204V: Appeals Background
This new section deals with appeals in connection with IL. It consolidates and extends the provision made in section 215, section 208(5)(d)(ii) and section 218(6)(b) of the Planning Act 2008, with the following amendments:
Subsections (1)-(2) and (4) provide general powers for regulations to provide for appeals in connection with IL. This will encompass existing appeal provisions in Part 11 of the Planning Act 2008 which are separated out in terms of different types of appeal. Section 215(1) of the 2008 Act requires that regulations provide for a right of appeal in relation to the calculation of CIL, section 208(5)(d)(ii) enables appeals against the apportionment of liability and section 218(6) enables appeals against enforcement.
Subsection (3) expressly replicates section 215(1) requiring regulations to provide for a right of appeal on a question of fact in relation to matters for the calculation of IL. The new provision specifies that this includes matters relating to valuation. Unlike the provision in section 215, it is not mandatory that the appeal must be to HMRC Commissioners. Instead, provision may be made under subsection (2)(c) regarding the person to whom the appeal is made and under subsection (4) regarding who is to be the defendant in the event of judicial review proceedings in respect of a decision on such an appeal.