CCP06040 - Reasonable excuse: Consideration of reasonable excuse

There is no statutory definition of reasonable excuse.

A reasonable excuse is normally an unexpected or unusual event that is either unforeseeable or beyond the person’s control, and which prevents the person from complying with their obligation.

A combination of unexpected and/or foreseeable events when viewed together may be a reasonable excuse’.

If the event is within the person’s control then, however exceptional and unforeseeable it may be, we nevertheless expect the person to take steps to meet their obligations.

It is not possible to give a comprehensive list of what might be a reasonable excuse. Each depends upon the particular circumstances in which the contravention occurred and the particular circumstances and abilities of the person responsible.

What is a reasonable excuse for one person’s circumstances may not be a reasonable excuse for another person in different circumstances.

CCP06050+ gives some examples of what traders may provide as a reasonable excuse.

The list is not exhaustive, and cases of doubt or difficulty should be referred to TAA. (This text has been withheld because of exemptions in the Freedom of Information Act 2000).