Sustainable Aviation Fuel Act 2026

Schedule Financial penalties for failure to comply with levy regulations

Section 11 Introduction 1 This Schedule makes further provision in connection with financial penalties under section 11. Notices of intent 2 (1) The Secretary of State must, before imposing a financial penalty on a person, give the person a written notice (a “notice of intent”) of the proposed financial penalty. (2) A notice of intent must specify— (a) the amount of the proposed financial penalty, (b) the reasons for proposing to impose the penalty, (c) information about the right to make representations under paragraph 3, and (d) the date by which any representations must be made. (3) The date specified under sub-paragraph (2)(d) must be a date more than 28 days after the day on which the notice of intent is given to the person. (4) The Secretary of State may at any time withdraw the notice of intent, or amend it to reduce the amount of the proposed financial penalty, by giving written notice to the person. Right to make representations 3 (1) A person who is given a notice of intent under paragraph 2 may make written representations to the Secretary of State about the proposal to impose a financial penalty. (2) Any representations must be made within the period (“the period for representations”) ending with the date specified under paragraph 2(2)(d). Final notices 4 (1) After the end of the period for representations the Secretary of State must decide whether to impose a financial penalty on the person. (2) If the Secretary of State decides to impose a financial penalty on the person, the Secretary of State must give the person a written notice (a “final notice”) imposing the penalty. (3) A final notice must specify— (a) the amount of the financial penalty (which may be less than the amount specified in the notice of intent, but cannot be more), (b) the reasons for imposing the penalty, (c) the date by which the penalty must be paid, (d) information about the right of appeal under paragraph 5, and (e) the consequences of failure to comply with the final notice. (4) The date specified under sub-paragraph (3)(c) must be a date more than 28 days after the day on which the final notice is given to the person. (5) The Secretary of State may at any time withdraw a final notice, or amend it to reduce the amount of the financial penalty, by giving written notice to the person. (6) A final notice may not be given more than 28 days after the last day of the period for representations. Appeals 5 (1) A person on whom a financial penalty is imposed under section 11 may appeal to the court against— (a) the decision to impose the penalty, or (b) the amount of the penalty. (2) An appeal under this paragraph must be brought before the end of the period of 28 days beginning with the day after the day on which the final notice is given to the person in accordance with paragraph 4. (3) On an appeal under this paragraph the court may confirm, reduce or cancel the penalty. (4) If a person appeals under this paragraph, the final notice is suspended until the appeal is finally determined, withdrawn or abandoned. (5) In this section “the court” means— (a) in England and Wales or Northern Ireland, the High Court; (b) in Scotland, the Court of Session. Recovery 6 (1) This paragraph applies if a person fails to pay the whole or part of a financial penalty before the end of the period within which the person is required to pay the penalty. (2) In England and Wales or Northern Ireland the unpaid amount is recoverable by the Secretary of State as if it were payable under an order of the county court. (3) In Scotland, the unpaid amount may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff of any sheriffdom. Payment of proceeds into Consolidated Fund 7 Any sums received in pursuance of final notices given under paragraph 4 must be paid into the Consolidated Fund.