(1)Subsections (2) to (4) apply where a person appeals to the Tribunal under section 162(1) or (3).
(2)The Tribunal may review any determination of fact on which the notice or decision against which the appeal is brought was based.
(3)If the Tribunal considers—
(a)that the notice or decision against which the appeal is brought is not in accordance with the law, or
(b)to the extent that the notice or decision involved an exercise of discretion by the Commission , that the Commission ought to have exercised the discretion differently,
the Tribunal must allow the appeal or substitute another notice or decision which the Commission could have given or made.
(4)Otherwise, the Tribunal must dismiss the appeal.
(5)On an appeal under section 162(2), if the Tribunal considers that the enforcement notice ought to be cancelled or varied by reason of a change in circumstances, the Tribunal must cancel or vary the notice.
(6)On an appeal under section 162(4), the Tribunal may cancel the Commission's determination.
Cases considering section 163 4
[2024] EWCA Civ 1515 · 9 December 2024Interprets
Requires the Tribunal to conduct a full merits determination, allowing or substituting the decision where the notice is unlawful or the Commissioner’s discretion should have been exercised differently. (see paras [20]-[22], [39]-[42])
Allows review of factual determinations underlying the notice or decision. (see para [20])
Requires allowance or substitution where the notice is unlawful or the Commissioner’s discretion should have been exercised differently. (see para [20])
Requires dismissal where the statutory grounds for allowing or substituting the decision are not made out. (see para [20])
[2024] UKUT 105 (AAC) · 22 April 2024
The FTT may review the factual basis of an enforcement notice and must allow the appeal or substitute a notice where the notice is unlawful or the Commissioner exercised discretion differently from how it ought to have been exercised. (see para [70])
[2023] UKUT 132 (AAC) · 1 June 2023
The provision was applied to confirm the First-tier Tribunal’s power to review factual determinations and substitute a notice where the statutory conditions or discretion were not properly exercised. (see para [54])
What each judgment says about section 163 is in the case-law panel in the full Act.