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On 17 December 2015 the PPF published the final determination for the 2016/17 levy and associated documents. This comprises of the following:
The 2016/17 Levy Policy Statement
Determination under Section 175(5) of the Pensions Act 2004 in respect of the financial year 1 April 2016 – 31 March 2017ABC Appendix Contingent Asset Appendix DRC Appendix Insolvency Risk AppendixInvestment Risk Appendix MFR Conversion Appendix Transfers AppendixTransformation Appendix
Guidance on ABCsGuidance on Bespoke Investment Risk CalculationGuidance on Block Transfers Guidance on Contingent AssetsGuidance on Deficit Reduction ContributionsGuidance on Exclusion of Mortgages
We are also publishing the following certificates:
ABC Certificate - The ABC certificate should be downloaded and completed onscreen – clicking on the ‘Submit’ button will then generate an email to send the data back to the PPF
Officer's Certificate - CRA RatingOfficer's Certificate - Immaterial MortgageOfficer's Certificate - Pension Scheme MortgageOfficer's Certificate - Refinancing MortgageOfficer's Certificate - Rent Deposit
On 21 September 2015, the PPF published the consultation and draft determination for the 2016/17 levy. This comprises the following documents:
The 2016/17 Pension Protection Levy Consultation Document
Draft Determination under Section 175(5) of the Pensions Act 2004 in respect of the financial year 1 April 2016 – 31 March 2017Draft ABC Appendix Draft Contingent Asset AppendixDraft DRC AppendixDraft Insolvency Risk AppendixDraft Investment Risk AppendixDraft MFR Conversion AppendixDraft Transfers AppendixDraft Transformation Appendix
Draft Guidance on ABCsDraft Guidance on Bespoke Investment Risk CalculationDraft Guidance on Block Transfers Draft Guidance on Contingent AssetsDraft Guidance on Deficit Reduction ContributionsDraft Guidance on Mortgage Exclusions
The consultation closed on 22 October.