# The Nature Restoration Levy Regulations 2026, Regulation 36: Surcharge for late payment


(1) Natural England may impose a surcharge where a liable person does not discharge their liability to pay an overdue relevant amount before the end of a period specified in paragraph (3).
(2) But no surcharge may be imposed if the outstanding amount of the relevant amount is less than £1,000.
(3) The specified periods are—
(a) 30 days;
(b) 6 months;
(c) 12 months;
beginning with the due date for the relevant amount.
(4) A separate surcharge may be imposed for late payment for each of the three periods specified in paragraph (3).
(5) The amount of the surcharge (on each occasion) is the greater of—
(a) 5% of the outstanding amount of the relevant amount, or
(b) £300.
(6) The surcharge is imposed—
(a) on every liable person who is liable to pay the overdue relevant amount;
(b) in respect of the relevant amount for the purpose of regulation 38(4).

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/36 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.