30Late payment penalty and refunds

#### 30 Late payment penalty and refunds 30 Late payment penalty and refunds > > (1) If the following amounts are not paid by the due date, the amount payable is increased at the late payment standard rate— > > > > > (a) an administrative fee, including an additional amount payable under section 27 or 28, > > > > > (b) an additional amount payable under section 20(3)(b)(ii). > > > (2) The increased amount is prescribed as a penalty for the Act, section 57(4). > > > (3) The EPA may refund, or waive the payment of, all or a part of the increased amount as follows— > > > > > (a) if the EPA considers it is appropriate to do so, > > > > > (b) considering the administrative costs incurred by the EPA in connection with the licence.