{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-4.json",
  "legislation": "nisr/2005/147",
  "legislation_title": "The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-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 Department in respect of the scheme for the purpose of meeting –\n(a) expenditure relating to the establishment of the Board;\n(b) any expenditure of the Department under Article 102 of the 2005 Order or of the Secretary of State under section 116 of the 2004 Act.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The administration levy is , the levies are payable in respect of each financial year.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) The administration levy in respect of a financial year is are 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": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4 ceases to have effect (1.4.2015) by virtue of The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/115), regs. 1(a), 2(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 4(2) omitted (1.4.2007) by virtue of The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 4(3) substituted (1.4.2007) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 4(4) omitted (1.4.2007) by virtue of The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 4(5) substituted (1.4.2007) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(e)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 4(6) substituted (1.4.2007) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(f)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 4 heading substituted (1.4.2007) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(5)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.4.2005, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/147/regulation/4",
    "retrieved_at": "2026-10-29T01:53:14.129029+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."
}