The Nature Restoration Levy Regulations 2026 introduced a new mechanism allowing eligible developers in England to meet certain environmental obligations by paying a levy to Natural England.
The levy forms part of the new Nature Restoration Fund. Where an approved Environmental Delivery Plan (EDP) applies, a developer may be able to pay the levy instead of carrying out specified project-level environmental mitigation. The money collected is then used to fund conservation measures identified within the EDP.
Where a developer chooses or is required to use the levy, development generally cannot begin until either:
- the levy has been paid in full; or
- the first instalment has been paid where instalments are permitted.
Natural England also has powers relating to surcharges, interest and enforcement where levy requirements are not met.
What should organisations do?
Developers and organisations involved in housing, infrastructure and planning should establish whether a relevant Environmental Delivery Plan applies to proposed developments and understand whether the Nature Restoration Levy provides an alternative route for meeting specified environmental obligations.
The levy does not replace environmental requirements generally; it applies only to environmental impacts and obligations covered by the relevant EDP.
Further information: GOV.UK – Using the Nature Restoration Levy
