FEES 2.3 Relieving Provisions
Remission of Fees and levies2
If it appears to the FSA, the FSCS (in relation to any FSCS levy only) 2 or the3 FOS Ltd (in relation to any FOS case fee only), that in the exceptional circumstances of a particular case, the payment of any fee, FSCS levy2,3 FOS levy or CFEB levy 3would be inequitable, the FSA, the FSCS2 or the3 FOS Ltd, as relevant, may (unless FEES 2.3.2B R applies)1 reduce or remit all or part of the fee or levy in question which would otherwise be payable.
If it appears to the FSA, the FSCS (in relation to any FSCS levy only)2 or the3 FOS Ltd (in relation to any FOS case fee only), that in the exceptional circumstances of a particular case to which FEES 2.3.1R does not apply, the retention by the FSA, the FSCS,2 the3 FOS Ltd or the CFEB3, as relevant, of a fee,3 FOS levy or CFEB levy 3which has been paid would be inequitable, the FSA, the FSCS2, the3 FOS Ltd or the CFEB3, may (unless FEES 2.3.2B R applies)1 refund all or part of that fee or levy.
1A poor estimate or forecast by a fee or levy 2payer, when providing information relevant to an applicable tariff base, is unlikely, of itself, to amount to an exceptional circumstance for the purposes of FEES 2.3.1 R or FEES 2.3.2 R. By contrast, a mistake of fact or law by a fee or levy 2payer may give rise to such a claim.
1The FSA or the FSCS 2may not consider a claim under FEES 2.3.1 R and/or FEES 2.3.2 R to reduce, remit or refund any overpaid amounts paid by a fee or levy2 payer in respect of a particular period, due to a mistake of fact or law by the fee or levy2 payer, if the claim is made by the fee or levy2 payer more than 2 years after the beginning of the period to which the overpayment relates.