# The Nature Restoration Levy Regulations 2026, Regulation 33: Requirements on use of levy funds


(1) Natural England must spend levy funds received for a relevant development to fund conservation measures which—
(a) are listed in the EDP which applies to the relevant development, and
(b) relate to the identified environmental feature for which the levy was charged,
but this paragraph is subject to paragraphs (4) and (5).
(2) In particular, the funding of a conservation measure includes spending on—
(a) the delivery, management, maintenance and monitoring of the conservation measures set out in the EDP;
(b) administrative expenses connected with the EDP, including in particular in—
(i) the preparation and making of the EDP;
(ii) the implementation and operation of the EDP;
(iii) the administration and collection of the levy, including appeals;
including costs relating to more than one EDP (such as establishing and operating shared systems) to the extent reasonably attributable to the EDP.
(3) Paragraph (1) continues to apply after the EDP ends or is revoked.
(4) Where section 70 of the 2025 Act (remedial action where EDP ends or is revoked) applies, the Secretary of State must spend levy funds received for the relevant EDP on remedial action under that section.
(5) Where—
(a) there are levy funds received for a relevant development, and
(b) in respect of those funds, all conservation measures to which paragraph (1) applies no longer require funding,
Natural England must spend the levy funds on additional conservation measures which relate to the identified environmental feature for which the levy was charged.
(6) Levy funds may be—
(a) used to reimburse expenditure already incurred;
(b) reserved (including by way of investment) for expenditure that may be incurred in the future;
(c) used beyond the EDP end date;
(d) provided by Natural England to another public authority for any of the purposes for which Natural England may spend levy funds.
(7) Levy funds may not be spent on measures which are not conservation measures but are listed in an EDP under section 63 (7) of the 2025 Act (other requirements for an EDP).

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/33 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.