Section 63M — Local Government Finance Act 1988: Penalties

Penalties 63M 1 The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where—

a a person has been given a notice under section 63K(1) or (2) and it has not been withdrawn, b the time limit for requesting a review under section 63K(4) has expired and, if a review has been requested, the time limit for appealing under section 63L has expired, and c the person has failed to pay an amount due to a billing authority or the Welsh Ministers in consequence of having made an artificial non-domestic rating avoidance arrangement.

2 The maximum penalty that may be specified in the regulations is £500 plus 3% of the rateable value of the hereditament on the date of the notice under section 63K(1) or (2).

3 The artificial non-domestic rating avoidance arrangement is to be ignored when determining the rateable value of the hereditament for the purposes of subsection (2).

4 Any sum received by way of penalty under this section is to be paid into the Welsh Consolidated Fund.

5 The regulations may make further provision in relation to the collection and enforcement of penalties under this section.

6 The Welsh Ministers may by regulations amend subsection (2) by substituting a different amount for the penalty for the time being specified in that subsection.