{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/842",
  "legislation_title": "The Occupational Pension Schemes (Levies) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Liability for the administration levy",
  "text": "(1) The trustees or managers of each eligible scheme are liable to pay a levy (“the administration levy”) to the Secretary of State in respect of the scheme for the purpose of meeting—\n(a) expenditure of the Secretary of State relating to the establishment of the Board;\n(b) any expenditure of the Secretary of State under section 116 of the 2004 Act.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The administration levy is payable in respect of each financial year.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) The administration levy in respect of a financial year is payable on the first day of that year, unless paragraph (6) applies.\n(6) If a scheme is not an eligible scheme on that day but becomes such a scheme during the financial year, the administration levy is payable on the day after that on which that year ends.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4(2) omitted (1.4.2007) by virtue of Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4(3) substituted (1.4.2007) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 4(4) omitted (1.4.2007) by virtue of Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 4(5) substituted (1.4.2007) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(e)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 4(6) substituted (1.4.2007) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(f)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Heading to reg. 4 substituted (1.4.2007) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(5)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/842/regulation/4",
    "retrieved_at": "2026-10-29T05:02:15.643426+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."
}