Legislation – Planning and Infrastructure Act 2025
Changes to legislation:
There are currently no known outstanding effects for the Planning and Infrastructure Act 2025, Section 78.
Changes to Legislation
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Part 3Development and nature recovery
The nature restoration levy
78Collection of nature restoration levy
(1)
Nature restoration levy regulations must include provision about the collection of the nature restoration levy.
(2)
The regulations may make provision for payment of the levy—
(a)
on account;
(b)
by instalments.
(3)
The regulations may make provision about refunds (with or without interest) in cases of overpayment.
(4)
The regulations may make provision requiring, or deeming, the imposition of conditions of development for the purpose of securing the collection of the nature restoration levy (including conditions of development that require the payment of the nature restoration levy before development begins or that require development to cease where the nature restoration levy that is payable has not been paid).
(5)
The regulations may make provision about the treatment of payments of the nature restoration levy where there is a change to the development which affects the basis on which the levy is charged (including provision for payments that have been made in relation to a development to discharge liability for the nature restoration levy in respect of other development).
(6)
The regulations may make provision about payment in forms other than money (such as making land available, carrying out works or providing services).
(7)
(8)
Regulations under this section may—
(a)
replicate or apply (with or without modifications) any enactment relating to the collection of a tax;
(b)
confer a discretion on Natural England or a collecting authority to determine any matter.