Using the nature restoration levy
A guide to using the nature restoration levy to discharge specific environmental obligations.
Applies to England
How to get a quote for the nature restoration levy
Once an Environmental Delivery Plan (EDP) is published, developers will be able to get a quote using the nature restoration levy service.
Quotes will be calculated using information provided by the developer and information set out in the relevant EDP.
This may include:
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location of the development
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number of units (for example, dwellings)
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the EDP charging schedule
The levy amount is subject to an adjustment for inflation in accordance with the Nature Restoration Levy Regulations 2026.
Getting a quote will not commit a developer to using the nature restoration levy or reserve any capacity in an EDP. A developer can get multiple quotes.
However, a quote will not be issued for a development which exceeds the remaining capacity of an EDP.
How to request to use the nature restoration levy
Before submitting a planning application, a developer may request to use (“request to pay” in the draft Nature Restoration Levy Regulations 2026) the nature restoration levy for the relevant development.
This request to Natural England will confirm the intent to use the nature restoration levy to meet the relevant environmental obligations for the development.
This is rather than addressing impacts via a different route under the existing system, for example through a habitats regulations assessment (HRA).
When a request is received, Natural England will confirm whether:
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the development is eligible to use the EDP
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there is sufficient remaining capacity
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the information provided in the request is complete
If Natural England accepts the request, they will issue a commitment certificate to the developer who made the request.
Natural England will also update the EDP capacity to show that capacity has been allocated to the development.
The commitment certificate should be submitted as part of the planning application to the local planning authority (LPA). This confirms to the LPA that the environmental impact of the development covered by the relevant EDP can be disregarded for the purposes of certain environmental obligations.
The commitment will expire after 6 months if it is not submitted as part of a planning application. The capacity in the EDP, which has been held to this point, will be released.
If a commitment expires and there is still capacity in the EDP, the developer will be able to immediately create a new quote and submit a new request to use the nature restoration levy.
If Natural England refuses a request to use the levy, capacity will not be reserved in the EDP, and a response will be sent.
Use of planning conditions
The Nature Restoration Levy Regulations require that a statutory pre-commencement condition must be applied to development that is using the nature restoration levy if planning permission is granted.
The condition requires payment of the levy, either in full or the first instalment. There may be other planning conditions set out in an EDP which the planning decision-maker would be expected to apply to development that has committed to use the nature restoration levy.
How assuming liability to pay the levy will work
If planning permission has been granted for a development using the nature restoration levy, someone must take responsibility for paying the levy before the development can begin. This is known as assuming liability. A person who assumes liability is a liable person.
The liable person may be anyone. But in practice it is likely to be:
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the committed developer who made the request to use the EDP
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a different developer who intends to take the development forward
Liability must be assumed for the whole relevant development and can be assumed by multiple people. If more than one person assumes liability, they will be jointly and severally liable.
Those assuming liability must submit an assumption of liability notice to Natural England.
In most cases, liability can only be assumed after planning permission has been granted for the development, and before development begins.
The assumption of liability notice needs to include:
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details of the development
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the unique reference number for the commitment
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details of each person assuming liability
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a signed declaration from each person assuming liability
Natural England will use this information to calculate the levy amount that needs to be paid. This amount will be adjusted to account for inflation using the RICS CIL index, in line with the Nature Restoration Levy Regulations.
Natural England must then send a liability notice to each liable person after liability has been assumed.
The liability notice will set out:
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details of the development
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the amount of nature restoration levy
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how inflation adjustments will apply to payments
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when payments are due
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any instalment arrangements that apply
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what happens if payments are not made
Liability can be transferred to another person with their consent. A transfer of liability notice must be completed with details of who liability is being transferred from and to.
If a liability is not assumed before development begins, Natural England must impose liability on the owners of material interests in the land and a surcharge for failing to assume liability will be applied.
In that case, Natural England will send a liability notice to each owner of a material interest. The liability will be divided between the owners based on the value of their material interest.
A material interest is either:
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a freehold estate
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a leasehold estate with more than 7 years remaining when the request to use the nature restoration levy is accepted
Once liability has been assumed or imposed, Natural England will register it as a local land charge.
Liability for general consents
If a development has planning permission through a general consent, such as under permitted development rights, liability arises as soon as Natural England accepts the request to use the nature restoration levy. This will be at the same time as the commitment is made.
If the general consent requires prior approval, liability is assumed when that approval is given.
In both cases, the committed developer is the liable person and a liability notice will be issued by Natural England.
Liability for development already commenced
If development has already started when a request is made to Natural England, this must be made clear and if Natural England accepts the request to use the nature restoration levy, someone must assume liability within 28 days of either:
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Natural England accepting the request to use the nature restoration levy
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a required consent, permission or other authorisation being given, if it was not in place when Natural England accepted the request (for example reserved matters consent)
If no one assumes liability within the timeframe, Natural England will impose liability and apply a surcharge for failure to assume liability.
Transfer of liability
A liable person can transfer the responsibility to pay the levy to someone else. This may happen, for example, if responsibility for the development changes.
To transfer liability, the current liable person must send a transfer notice to Natural England.
The notice must include:
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details of the development
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the unique reference number for the commitment
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the name and address of the current liable person
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details of each person taking on liability
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confirmation from each person taking on liability that they agree to do so
When Natural England receives the transfer notice, the person transferring liability will no longer be responsible for future levy payments. The person or people named in the notice will become liable instead.
Liability cannot be transferred for overdue payments. The original liable person remains responsible for any payments that were due on or before the date Natural England received the transfer notice.
Instalment payments
Natural England will publish any available instalment plans.
When someone assumes liability, if there are instalment options available and they are eligible, they may choose to pay via instalments.
If they choose to pay in instalments, the liability notice will detail how much each payment is and when it is due.
Paying the levy
Natural England will send an invoice to the liable person after issuing the liability notice.
If more than one person is jointly and severally liable, Natural England will send the invoice to the lead developer. The lead developer will be identified when liability is assumed.
Before development can begin, the developer must pay either:
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the nature restoration levy in full
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the first instalment, if the developer is paying in instalments
Once Natural England receives the payment, it will inform the relevant planning authority and developer that the levy has been paid, and the planning condition has been met.
Natural England may take enforcement action if the developer does not make a payment by the deadline in a liability notice.
Once the levy has been paid in full, including all instalments, the liability for the development is discharged. Natural England will then remove the local land charge.
Under the Nature Restoration Levy Regulations 2026, Natural England may undertake enforcement action and surcharges if developers do not pay the nature restoration levy or meet other requirements.
Inflation adjustment
The amount of nature restoration levy paid will be adjusted for inflation. This means the amount may increase between the charging schedule coming into force and the levy amount being paid.
The inflation adjustment happens in 2 stages:
When liability is assumed
When liability arises, Natural England will adjust the levy amount to account for inflation since the charging schedule came into force. A liability notice will show this adjusted amount.
When making a payment
If a liable person makes a payment in a later year, Natural England will adjust the payment to account for inflation since the year the liability arose. This payment figure will be presented on the invoice. This applies to each payment, including payments made as part of an instalment plan.
Cancelling a commitment
A developer can ask Natural England to cancel the commitment if any of the following apply:
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A planning application for the relevant development is not made within 6 months of the request to use the NRF being accepted.
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The EDP has been revoked and there is no determined or active planning application for the relevant development.
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Planning permission has been refused and the developer has not successfully appealed, or does not intend to appeal the decision.
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Another required consent or approval has been refused. This applies if the relevant development had already started when the commitment was made and the EDP was used to disapply environmental obligations for that consent or approval.
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The only planning permission for the development has been revoked, reversed on appeal or quashed by a court.
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The planning permission ceases to have effect, for example because the development did not start within the required time frame.
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The plans for the development change before planning permission is granted and the developer no longer intends to use the EDP or carry out the development as originally described.
For circumstances 1 to 6, Natural England can also cancel a commitment without a request from the developer if it becomes aware that one of these circumstances applies.
Natural England has discretion over whether to cancel a commitment if:
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the commitment certificate has expired
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the EDP has been revoked
For the other circumstances, Natural England must accept a request to cancel if the relevant ground applies.
Natural England will send confirmation of the cancellation to the committed developer and any liable persons.
If a commitment is cancelled:
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the developer will no longer be committed to pay the nature restoration levy for the development
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the developer can no longer rely on the nature restoration levy as the relevant disapplication under Schedule 3 of the Planning and Infrastructure Act 2025 will be cancelled
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the capacity allocated to the development will be released back into the EDP
If the developer later wants to seek planning permission for the development, they will need to make a new request to use the EDP or meet the relevant environmental obligations in another way.