# The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005, Regulation 4: Liability for the administration levy

Extent: N.I.

(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 –
(a) expenditure relating to the establishment of the Board;
(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The administration levy is , the levies are payable in respect of each financial year.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) The administration levy in respect of a financial year is are payable on the first day of that year, unless paragraph (6) applies.
(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.

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Source: https://www.legislation.gov.uk/nisr/2005/147/regulation/4 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.