8CRefund for overpayment of certain fees

8C Refund for overpayment of certain fees

[Section 8C Inserted by No. 21 of 2002, s. 9, Applied:01 Jan 2003] [Section 8C Substituted by No. 34 of 2023, s. 8, Applied:01 Jan 2024]

(1)  This section applies in relation to a fee in respect of a financial year if –

(a) the fee (the incorrect fee) –

(i) was incorrectly published in accordance with section 8(1) or (3) in respect of the financial year; or

(ii) was not published in accordance with section 8(1) in respect of the financial year; and

(b) the Head of an Agency who is responsible for collecting the fee publishes the correct fee, or the omitted fee, in respect of the financial year under section 8A (the correct fee); and

(c) the correct fee in respect of the financial year was less than the incorrect fee collected for any part of that financial year.

(2)  If this section applies in relation to a fee in respect of a financial year, the Head of an Agency who is responsible for collecting the fee must –

(a) publish a statement on the website of the Agency –

(i) setting out the reason for the reduction of the amount of the fee; and

(ii) advising that any person who paid the incorrect fee in respect of that financial year may be entitled to a refund of so much of the fee paid by the person that is greater than the correct fee in respect of that financial year; and

(b) make all reasonable efforts to contact all such persons, who paid the incorrect fee in respect of that financial year, so as to advise them that they may be entitled to a refund under this section.

(3)  A person who has paid an incorrect fee in respect of a financial year may apply to the Head of an Agency, who is responsible for collecting the fee, for a refund of the amount of the fee that was paid by the person in respect of the financial year that was in excess of the correct fee in respect of the financial year.