CCLG16050 - Reviews, Appeals, Tribunals & Complaints: Introduction
The legal provisions for reviews and appeals involving CCL are contained in Part XI of schedule 6 to the Finance Act 2000.
The number of businesses registered for CCL purposes is fairly small in comparison with the number registered for VAT, hence the number of appeals to the First-tier Tribunal about CCL is likely to be small. Similarly, whilst CCL will impact on a large number of businesses that have to pay the levy on the energy that they receive, only a small proportion will be eligible to submit certificates to claim the various reliefs. As the majority of certificates will relate to specialised sectors, it is thought that most of them will be submitted on the correct basis. However, there may be some dispute about the calculation of the overall percentage or when certificates have been submitted when ineligible. Given the scope for appeals, subject to any point dealt with specifically in this section, staff should refer to the existing guidance contained within the Appeals, Review and Tribunals Guidance (ARTG).
ARTG deals for example with costs, witness and other evidential issues, and detailed administrative arrangements for appeals.
A distinction should be made between informal queries, reviews, (which are undertaken internally by the Department) and appeals to the Tribunal. Suppliers will often raise informal queries to clarify the position prior to asking for a review or lodging an appeal. Every effort should be made to resolve informal queries by giving clear advice at an early stage. If the supplier disagrees in principle with our decision or disputes the facts they may proceed to a formal review or appeal. If they want a review and are still dissatisfied with our decision they may appeal to the Tribunal. The trader does not need to request a review before they lodge an appeal, but if they have they must wait for the review to be decided before the appeal can be lodged (unless the review period has expired see ARTG)
If you are unable to resolve the matter informally you should clearly establish the point at issue.
If an assessment is involved, try to establish whether the dispute is against the tax or the consequent interest or penalty.
If after the review you receive correspondence but it is not clear whether they have appealed (or want to appeal) to the First-tier Tribunal you must immediately contact the trader and seek clarification. Unless there is a clear error, which will enable you to close the case, you should explain that they must appeal directly to a tribunal. If the trader has simply misdirected correspondence meant for the tribunal, you should send it to the Tribunal, and tell the trader that you have done this.
