# The Nature Restoration Levy Regulations 2026, Regulation 37: Surcharge for failure to notify material change in development


(1) Natural England may impose a surcharge where—
(a) there was a material change in the details of the relevant development which were used to calculate the levy amount,
(b) Natural England did not receive a notice under regulation 25(1) (notification of material change in development),
(c) Natural England recalculates the levy amount under regulation 25(3), and
(d) the recalculated levy amount is more than £300 greater than the levy amount before the recalculation.
(2) The amount of the surcharge is the lesser of—
(a) 30% of the levy amount (as recalculated), or
(b) £300.
(3) The surcharge is imposed—
(a) on every liable person;
(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/37 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.