298. Appeal against penalty notice.

298.     Appeal against penalty notice.

An employer to whom a penalty notice is given may appeal to the court1 on the ground that:

  1.  

    (1)     he is not liable to the imposition of a penalty2;

  2.  

    (2)     he is excused payment3; or

  3.  

    (3)     the amount of the penalty is too high4.

The court may:

  1.  

    (a)     allow the appeal and cancel the penalty5;

  2.  

    (b)     allow the appeal and reduce the penalty6; or

  3.  

    (c)     dismiss the appeal7.

An appeal is a re-hearing of the Secretary of State's decision to impose a penalty and must be determined having regard to the code of practice8