We've finalised our levy rules for 2026/27

Today, we've published our levy policy statement and final rules for 2026/27.  

These set out the details of our earlier announcement that confirmed we won’t charge conventional schemes a PPF levy next year (2026/27) and will maintain a proportionate, risk-based ACS (Alternative Covenant Schemes) levy.  

New data requirements for schemes  

As outlined in our previous announcement, schemes are still legally required to submit an Annual Scheme Return submission in full via Exchange, including s179 valuations and asset backed contribution (ABC) information.

However, schemes no longer need to provide:

• Voluntary information that was previously submitted via Exchange solely to obtain a levy saving, including: deficit reduction contribution and contingent asset certifications.
• Any data previously submitted directly to the PPF – such as ABC certificates, contingent asset documents, special category employer (SCE) applications and Exempt Transfer evidence.

The D&B insolvency risk portal will close soon

From 1 April 2026, our insolvency risk portal will close. We recommend that schemes download from the portal any information they may require in the future by 31 March 2026.

Read our FAQs for more information

We've put together answers to the questions we expect schemes may have relating to this announcement.   

If you have any further questions you can contact our levy team.