{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-2005/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "The reference day",
  "text": "(1) The amount of the administration levy payable for a financial year (“the levy year”) in respect of a scheme is calculated by reference to the number of the scheme's members on the reference day.\n(2) In the case of a scheme established on or before 31st March 2005, for the levy year beginning on 1st April 2005..., the reference day is 31st March 2005.\n(3) In the case of a scheme established on or after 1st April 2005, for the levy year beginning on 1st April 2005..., the reference day is the date on which the scheme becomes a registrable scheme.\n(4) For a levy year beginning on or after 1st April 2006 the general rule is that the reference day for a scheme is the last day of the scheme year which ended before the beginning of the previous levy year.\n(5) But if the scheme was established too late to have such a scheme year, the reference day is the date on which the scheme becomes a registrable scheme.\n(6) In this regulation and regulation 6 “member”, in relation to a scheme, does not include a life member of the scheme, unless he–\n(a) is a pensioner or pension credit member of the scheme, or\n(b) would be a deferred member if he were not an active member.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) substituted (1.4.2007) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2007 (S.I. 2007/994), regs. 1(3), 2(6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 5(2) substituted (1.4.2006) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2006 (S.I. 2006/935), regs. 1(1), 2(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 5(2) omitted (1.4.2006) by virtue of Occupational Pension Schemes (Levies) (Amendment) Regulations 2006 (S.I. 2006/935), regs. 1(1), 2(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 5(3) substituted (1.4.2006) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2006 (S.I. 2006/935), regs. 1(1), 2(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 5(3) omitted (1.4.2006) by virtue of Occupational Pension Schemes (Levies) (Amendment) Regulations 2006 (S.I. 2006/935), regs. 1(1), 2(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 5(4) substituted (1.4.2006) by Occupational Pension Schemes (Levies) (Amendment) Regulations 2006 (S.I. 2006/935), regs. 1(1), 2(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/842/regulation/5",
    "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."
}