# The Nature Restoration Levy Regulations 2026, Regulation 19: Owners of relevant land: apportionment of liability


(1) Where levy liability is imposed on the owners of the land under regulation 16 or 17, Natural England must—
(a) apportion liability between each material interest under this regulation, and
(b) include the apportionment in all liability notices given after levy liability is imposed, including all subsequent amended liability notices.
(2) The amount of each relevant amount for which each owner of the land is liable is calculated using the following formula—
V O × A V where—
VO is the value of the owner’s material interest;
V is the total sum of the values of each material interest;
A is the outstanding amount of the relevant amount.
(3) But if the amount given by applying the formula in paragraph (2) is a negative number, then the amount is nil.
(4) In paragraph (2)—
(a) the value of a material interest is the price that it might reasonably be expected to obtain if sold on the open market on the day the apportionment takes place, and
(b) the valuation must assume that the relevant development has been completed on the day before the apportionment takes place.
(5) The price referred to in paragraph (4)(a) must not be assumed to be reduced on the ground that the whole of the relevant land is to be placed on the open market at the same time.
(6) Where two or more persons are joint owners of a material interest, they are jointly and severally liable for each amount calculated under paragraph (2) for that material interest.
(7) This regulation does not apply where Natural England is unable to apportion liability after making reasonable efforts to do so (such as where it has insufficient information to value each material interest) and each owner is to be jointly and severally liable for the levy liability.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/19 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.