13. (1) The owner of a vacant site may appeal to the Tribunal against a determination made by a planning authority under section 12(1) within 28 days after the date of the notice given under section 12(4).

(2) The Tribunal shall hear and determine appeals under subsection (1).

(3) Subject to a right of appeal to the High Court on a question of law, the determination of the Tribunal under this section shall be final.

(4) An appeal to the Tribunal shall contain a statement of the specific grounds for the appeal.

(5) The Tribunal shall transmit a copy of every appeal received by it to the planning authority by whom the market value of the property was determined (who shall be the respondent in, and be entitled to be heard and adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to the Tribunal to be affected directly by the determination and any such person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.

(6) The Tribunal shall, where any amendment falls to be made to the valuation of a vacant site pursuant to a determination of the Tribunal or a decision of the High Court in relation to an appeal under this section, give written notice of the amendment to the owner of the site and to the planning authority concerned who shall cause the appropriate entry in the register to be amended with effect from the date of entry referred to in section 12(4) and shall give written notice to the owner of the making of the amendment and of the date from which the amendment has e ffect.

(7) Sections 4 and 39 of the Valuation Act 2001 shall apply to the determination of an appeal under this section as they apply to the determination of appeals under that Act.

(8) The planning authority shall not make a demand for payment of vacant site levy under section 15 —

(a) before the expiry of the period during which an appeal may be brought under that subsection, and

(b) where an appeal is brought under subsection (1), before the appeal is finally determined or withdrawn.