# The Nature Restoration Levy Regulations 2026, Regulation 38: Surcharges: procedure


(1) Where Natural England imposes a surcharge under this Chapter, it must give a notice to every person on whom the surcharge is imposed.
(2) A notice under paragraph (1) must include—
(a) the date of the notice;
(b) the amount of the surcharge;
(c) the relevant amount in respect of which the surcharge is imposed;
(d) if the surcharge is imposed under regulation 36 (late payment)—
(i) when the due date was for that relevant amount;
(ii) the possible consequences if the relevant amount remains unpaid, including any possibility that further surcharges may be imposed;
(e) if the surcharge is imposed under regulation 37 (failure to notify material change), a description of the material change in the details of the relevant development;
(f) the person’s right to appeal against the surcharge, including how the person may do so and applicable time limits.
(3) Where a surcharge is imposed on more than one person, each is jointly and severally liable to pay the surcharge.
(4) A person’s liability to pay a relevant amount cannot be discharged until all surcharges which have been imposed on the person in respect of the relevant amount are paid in full.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/38 (the official version)
Page: https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.