2025/26 levy year

2025/26 levy consultation

Our consultation on the levy rules for 2025/26 closed on 23 October 2024. We would like to thank everyone who provided feedback on our proposals. 

We published our conclusions to the consultation for 2025/26. 

The policy statement confirmed that PPF Board’s decision to reduce the levy estimate for 2025/26 to £45m. The published rules also contained a new provision that would enable the Board to set a zero levy if appropriate levy legislative change were brought forward and sufficiently progressed over the course of 2025/26.

The introduction of the Pension Schemes Bill includes measures which give us greater flexibility to set the levy. They enable us to move to zero levy while preserving our ability to reinstate the levy in future if it were ever needed.

Recognising the Bill’s parliamentary progress, and the broad support among policy makers and stakeholders for this change, our Board decided to exercise their provision to move to zero levy for 2025/26. Therefore, we’re not charging a conventional PPF levy for this year. 

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