Roles and Responsibilities: The National Excise Review and Appeals Team (NERAT)
If a person does not agree with our decision to:
- refuse to register a business,
- cancel a registration or
- issue a penalty
they can either request an independent review of the decision or appeal to the Tribunal. If a review is requested, this will be undertaken by NERAT who will inform the business about the outcome of the review. If the person does not agree with the reviewing officer’s decision, they can appeal to the Tribunal.