Section 37G | Appeal against penalty notice ^F1

(1)An employer to whom a penalty notice is given may, before the end of the period specified under section 37F(3)(e) (period within which penalty must be paid), appeal against—

(a)the penalty notice; or

(b)the amount of the financial penalty.

(2)An appeal under subsection (1) lies to an employment tribunal.

(3)An appeal under subsection (1) may be made on one or more of the following grounds—

(a)that the grounds stated in the penalty notice under section 37F(3)(a) were incorrect;

(b)that it was unreasonable for the Secretary of State to have given the notice;^F2

(c)that the calculation of an amount stated in the penalty notice was incorrect.

(4)On an appeal under subsection (1), an employment tribunal may—

(a)allow the appeal and cancel the penalty notice;

(b)in the case of an appeal made on the ground that the calculation of an amount stated in the penalty notice was incorrect, allow the appeal and substitute the correct amount for the amount stated in the penalty notice;

(c)dismiss the appeal.

(5)Where an employer has made an appeal under subsection (1), the penalty notice is not enforceable until the appeal has been withdrawn or finally determined.