{
  "url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/note",
  "json_url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/note.json",
  "legislation": "ukdsi/2026/9780348284379",
  "legislation_title": "The Nature Restoration Levy Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations set out how the nature restoration levy (“the levy”) works under Part 3 of the Planning and Infrastructure Act 2025 (c. 34). Where an environmental delivery plan (“EDP”) has been made under that Act, identifying possible negative impacts of development on the environment, the developer may ask Natural England for the developer to pay the levy. Payment of the levy results in certain environmental obligations being discharged, with the proceeds of the levy funding the conservation measures set out in the EDP.\nPart 2 deals with liability to pay the levy. Regulations 4 to 6 provide for requirements before development may commence, including the imposition of a condition of development requiring payment of the levy or a first instalment. Regulations 7 to 9 relate to who is liable to pay the levy (and therefore a “liable person”), such as by assuming liability or having it transferred to them. Regulations 10 to 15 deal with the effects of liability. When liability arises, Natural England must send each liable person a liability notice. Regulations 16 to 20 allow Natural England to impose and apportion liability on the owners of the land being developed where no-one assumes liability or the levy cannot be recovered from existing liable persons. Regulations 21 to 22, and the Schedule, provide for how a commitment to pay the levy can be cancelled.\nPart 3 deals with the amount, payment and use of the levy. Regulations 23 to 25 govern how rates are set and the levy amount is calculated. Regulations 26 to 31 concern payment of the levy, including adjusting payments for inflation and allowing transfers from a ceased development to an overlapping development. Regulations 32 to 34 provide for how the levy may be used, including restricting the use of levy funds to conservation measures and associated activities, including broader system costs shared between EDPs.\nPart 4 concerns enforcement of the levy. Regulations 35 to 38 provide for surcharges to be imposed by Natural England, where no-one assumes liability, payment is overdue, or there is a failure to notify Natural England of a material change in the development. Regulation 39 provides for interest to automatically accrue on overdue amounts. Regulations 40 to 44 deal with warning and stop notices where a levy amount which is due is not paid, requiring development to cease until payment is made. Regulations 45 to 49 contain other miscellaneous enforcement provisions.\nPart 5 allows for reviews and appeals of certain matters in relation to the levy. Reviews by Natural England may be requested of the calculation of the levy amount or the apportionment of liability where liability has been imposed on the owners of the land being developed. Following such a review, a further appeal of either matter is possible to the Secretary of State. Any surcharge or interest applied in relation to the charging of the levy or a warning or stop notice issued by Natural England in relation to the development may also be appealed to the Secretary of State.\nPart 6 applies these Regulations to the Crown, including provision on collection, enforcement and service of documents.\nA full impact assessment has not been produced for this instrument as it makes provision in connection with the imposition of a levy, for which an impact assessment is not required. An impact assessment was produced for the Planning and Infrastructure Act 2025, which included an assessment of the impact of Part 3 of that Act. That impact assessment is available from the Ministry of Housing, Communities and Local Government at 2 Marsham Street, London, SW1P 4DF, or online: https://www.gov.uk/government/publications/planning-and-infrastructure-bill-impact-assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348284379/note",
    "retrieved_at": "2026-10-30T14:37:12.733251+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}