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Levy Review Application Form

Application to review a decision of the Board of the Pension Protection Fund – Levy Reviews Only

Request a levy review

If you think we've made a mistake, your scheme trustees or authorised representatives can ask for a review of your invoice.

Before you complete this form

Before you fill in this form, please ensure you have read the notes to this form, the guidance booklet accompanying your levy invoice, the publication "How we deal with your concerns", and the Levy Practice Guidance. It is important you read this information as there are a number of formal requirements which must be met before the Board will carry out a review and issue a review decision (note 1).

If you make any mistakes or fail to complete this form properly, this may lead to delays in processing your application or you may lose the right to have the decision reviewed. (note 2)

Please note that if your review relates to an Experian Appealable Score, you must first have completed an appeal to Experian before applying to the Board for a review.

  1. The requirements for a review application are set out in the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005.
  2. A request for review of the amount of the pension protection levies must be made within 28 days of the date of issue of the invoice. From the 2007/08 levy year onwards, the date on which the 28 day period to request a review expires will be stated on the front page of the levy invoice. The time limits for review applications are set out more generally in the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005. Where the application is regarding a levy waiver or eligibility decision, or a decision as to whether to waive levy interest or the failure to make such a decision, the request must be made within 28 days of the date of that decision.
  3. Under the Schedule to the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005, the only person(s) who may apply for a review of the amount of a levy invoice, a decision as to levy waiver eligibility or a decision as to whether to waive levy interest or the failure to make such a decision, are the trustees or manager in relation to the scheme. For these purposes "trustees and managers" is defined under section 124 of the Pensions Act 1995 to mean "in the case a trust based scheme the trustees and in any other case the managers."
  4. You may also apply for a review where the Board has failed to make a decision in respect of eligibility or in response to a formal application for levy waiver.
  5. It is recommended that applicants consult the Levy Practice Guidance, available on the Pension Protection Fund's website, and the information on the Board’s website as to levy interest, before setting out their grounds for review.
  6. The Board's Determination under section 175(5) of the Pensions Act 2004 of the pension protection levies for the relevant levy year must be applied to the relevant facts relating to each scheme. When calculating the amount of the levies, there is no discretion to depart from the terms of that Determination. Copies of the Board’s Determinations under section 175(5) are available on the PPF website.

Your Details

Before you fill in this form, please ensure you have read the notes to this form, the guidance booklet accompanying your levy invoice, the publication "How we deal with your concerns", and the Levy Practice Guidance. It is important you read this information as there are a number of formal requirements which must be met before the Board will carry out a review and issue a review decision (note 1).

If you make any mistakes or fail to complete this form properly, this may lead to delays in processing your application or you may lose the right to have the decision reviewed. (note 2)

Please note that if your review relates to an Experian Appealable Score, you must first have completed an appeal to Experian before applying to the Board for a review.

Notes


1. The requirements for a review application are set out in the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005.

2. A request for review of the amount of the pension protection levies must be made within 28 days of the date of issue of the invoice. From the 2007/08 levy year onwards, the date on which the 28 day period to request a review expires will be stated on the front page of the levy invoice. The time limits for review applications are set out more generally in the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005. Where the application is regarding a levy waiver or eligibility decision, or a decision as to whether to waive levy interest or the failure to make such a decision, the request must be made within 28 days of the date of that decision.

3. Under the Schedule to the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005, the only person(s) who may apply for a review of the amount of a levy invoice, a decision as to levy waiver eligibility or a decision as to whether to waive levy interest or the failure to make such a decision, are the trustees or manager in relation to the scheme. For these purposes "trustees and managers" is defined under section 124 of the Pensions Act 1995 to mean "in the case a trust based scheme the trustees and in any other case the managers."

4. You may also apply for a review where the Board has failed to make a decision in respect of eligibility or in response to a formal application for levy waiver.

5. It is recommended that applicants consult the Levy Practice Guidance, available on the Pension Protection Fund's website, and the information on the Board’s website as to levy interest, before setting out their grounds for review.

6. The Board's Determination under section 175(5) of the Pensions Act 2004 of the pension protection levies for the relevant levy year must be applied to the relevant facts relating to each scheme. When calculating the amount of the levies, there is no discretion to depart from the terms of that Determination. Copies of the Board’s Determinations under section 175(5) are available on the PPF website.