Aggregates levy hardship applications

Applying for permission

Climate change levy hardship applications


Definition (limited)

Error and mistake claims

Error of law

Errors of fact

Excluded decisions

Factors to consider


Granting of permission

Insurance premium tax hardship applications

Landfill tax hardship applications

Notification of decision re permission to appeal

Postponement of tax following appeal

Procedural errors

Refusal of permission

Review to be considered first

Second applications for permission

Time limits

To Upper Tribunal

Tribunal's consideration of application

VAT hardship applications