PPF levy determinations - the limits of discretion

05 February 2014

Just as the PPF publishes its Determination governing the calculation of scheme levies for 2014-15, a High Court decision has resulted in a set-back for schemes which might wish to challenge the level of their individual levy.

The case, which concerns a challenge to a levy determination for 2010-11, underlines the need for employers and trustees to ensure that not only is the information used to determine their scheme levy accurate, but that it is also up-to-date.