18. (1) The owner of a site who receives a demand for payment of vacant site levy under section 15 may appeal against the demand to the Board within 28 days after the date of the demand.

(2) On an appeal under this section the burden of showing that—

F6[(a) the site was no longer a vacant site on 1 January in the year concerned, or]

(b) the amount of the levy has been incorrectly calculated in respect of the site by the planning authority,

is on the owner of the site.

(3) Where the Board determines that a site was no longer a vacant site on 1 January in the year concerned, or is no longer a vacant site on the date on which the appeal under this section is made, it shall give written notice to the planning authority who shall cancel the entry on the register in respect of that site and shall cancel the demand made in respect of that year.

(4) Where the Board determines that the amount of the levy has been incorrectly calculated in respect of a vacant site it shall give written notice to the planning authority of the correct amount who shall amend the demand made in respect of that year in accordance with the revised amount.

(5) Where the owner of a vacant site appeals against a demand under subsection (1) such demand shall not take effect until such appeal is finally determined or withdrawn.