CH403255 - Calculating penalties: special reduction: introduction
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You must not give a special reduction without authority from the Specialist Technical Team to do so.
This is a statutory provision, which only grants special reduction when there are special circumstances. You must consider special reduction in all cases where a penalty is to be assessed.
A special reduction of a penalty includes
- staying a penalty, and
- agreeing a compromise in relation to proceedings for a penalty.
Staying a penalty means stopping or postponing enforcement of a penalty. Agreeing a compromise allows us to forego all or part of a penalty.
You or your managers cannot grant special reduction locally and you must not enter into discussions about the amount of any special reduction.
You can decide not to grant a special reduction.
You must refer your case to the Specialist Technical Team, see CH403275, if
- the person disputes your decision that no special reduction is due, or
- you believe special circumstances exist.
Then it is the Specialist Technical Team's responsibility to decide whether a special reduction should be given and the form and extent of the special reduction.
The technical guidance relating to special reduction begins at CH170000.