{
  "url": "https://openlegislation.uk/legal-services-act-2007-levy-no2-rules-2010/note",
  "json_url": "https://openlegislation.uk/legal-services-act-2007-levy-no2-rules-2010/note.json",
  "legislation": "uksi/2010/2911",
  "legislation_title": "The Legal Services Act 2007 (Levy) (No.2) Rules 2010",
  "legislation_url": "https://openlegislation.uk/legal-services-act-2007-levy-no2-rules-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese Rules impose a levy under sections 173 and 174 of the Legal Services Act 2007 (c. 29).\nRule 2 provides that a levy is to be imposed in relation to the 12 month period ending with 31st March 2011 and in relation to each successive 12 month period. Each levy is to cover the leviable expenditure of the Legal Services Board (“the Board”), and leviable expenditure of the Office for Legal Complaints (“the OLC”), in respect of the period in respect of which the levy is imposed. There is no levy in respect of leviable Lord Chancellor expenditure, as none has been incurred in the relevant period.\nRules 3 to 5 specify the procedure for determining the amount of levy that each leviable body must pay in respect of each 12 month period and the procedure for notifying each body of the amount due. Rule 3 provides that that amount is to be determined for a leviable body by adding together the amounts determined under rules 4 and 5. Rules 3(2) and (3) provide for adjustments to be made in certain circumstances to the amount payable by a leviable body.\nUnder rule 4, each leviable body is required to pay a proportion of leviable Board expenditure which is based on the number at the specified date of the persons authorised by it to carry on reserved legal activities. The proportion of leviable OLC expenditure which a leviable body is required to pay under rule 5 is based on the number of service complaints made to the body in the period starting on 1st January 2007 and ending on 31st December 2009. Rules 4 and 5 also provide for adjustments of the amounts payable in order to take account of materially disproportionate levels of expenditure that are attributable to any particular leviable body.\nRule 6 requires leviable bodies to provide the Board with the information necessary for it to calculate the proportions described in rules 4 and 5. Rule 7 requires that, except in certain specified cases, the levy must be paid in full no later than 31st March of the 12 month period to which it relates. Interest is payable under rule 8 in the event of any late payment.\nAn impact assessment in relation to the levy is available from the Legal Services Board, Victoria House, Southampton Row, London WC1B 4AD or at .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2911/note",
    "retrieved_at": "2026-10-29T02:23:24.495673+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}