The Legal Services Act 2007 (Levy) Rules 2010

EXPLANATORY NOTE

(This note is not part of the Rules)

These Rules impose a levy under sections 173 and 174 of the Legal Services Act 2007 (c. 29). The levy covers the expenditure incurred in connection with the establishment of the Legal Services Board (“the Board”), the expenditure incurred in connection with the establishment of the Office for Legal Complaints (“the OLC”) and the expenditure incurred by the Board in respect of the period between 1st January 2010 and 31st March 2010.

Rule 3 sets out the scope of the levy. The total amount to be raised is to cover expenditure incurred in establishing the Board and the OLC and the expenditure incurred by the Board in respect of the period between 1st January 2010 and 31st March 2010.

Rules 4 to 8 specify the procedure for determining the amount of levy that each leviable body must pay and the procedure for notification by the Board of the amount due. Under rule 4, that amount is determined for each leviable body by adding together a proportion of the categories of expenditure referred to in rule 3 and the proportion for each category is to be calculated in accordance rules 5, 6 and 7. Rule 8 requires leviable bodies to provide the Board with the information necessary for it to calculate these proportions.

Rule 9 requires that the levy must be paid in full no later than 31st March 2010 or, if later, 28 days after the date of the notice to the leviable body under rule 4. Rule 10 states that this requirement does not apply if the Board and the leviable body agree in writing that the leviable body may delay payment of part of the amount due, subject to certain limits specified in that rule. Interest is payable under rule 11 in the event of any late payment.

An impact assessment in relation to the levy is available from the Legal Services Board, Victoria House, Southampton Row, London WC1B 4AD or at www.legalservicesboard.org.uk.