# The Nature Restoration Levy Regulations 2026, Regulation 35: Surcharge for failure to assume liability


(1) Natural England may impose a surcharge where it imposes levy liability under regulation 16 (failure to assume liability).
(2) But no surcharge may be imposed if the levy amount is less than £1,000.
(3) The amount of the surcharge is the greater of—
(a) 2% of the levy amount, or
(b) £300.
(4) Where there is more than one material interest, a separate surcharge may be imposed for each material interest.
(5) The surcharge is imposed—
(a) on the owner of the material interest;
(b) in respect of the levy amount for the purpose of regulation 38(4).

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/35 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.