2026/27 levy year

2026/27 levy consultation

Our consultation on the levy rules for 2026/27 closed on 5 January 2026. We would like to thank everyone who provided feedback on our proposals. 

Final 2026/27 levy rules 

We published our conclusions to the consultation and the final levy rules for 2026/27. 

The policy statement confirms the decision to set a zero levy for conventional DB schemes while maintaining a proportionate risk-based charge for Alternative Covenant Schemes for 2026/27. For further details, including additional information for schemes, view our announcement, which set out the approach ahead of publication of the policy statement and final rules. 

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