How we set the levy rules

The framework for the levy rules is set out in the Pensions Act 2004. We review and consult on how to apply it each year.

How we review and consult on the rules

We review how we apply the rules for calculating the levy every year and hold a public consultation.

We take into account the feedback we get from levy payers and other stakeholders, before publishing the final rules for the upcoming year.

We usually consult in early autumn and finalise the rules in December.

We sometimes hold specific consultations on a particular aspect of the levy, outside the annual cycle, where change may be more substantial.

When will the next consultation take place?

Information about open and future consultations can be found on the help shape our rules page. 

Contact