If you believe your invoice amount is incorrect, you can:

• Contact D&B to check that they have correctly matched your employer(s) to records in their system and check your Failure Score and associated probability of insolvency in 2011/12.
• Contact the PPF to query your scheme-based levy or the underfunding risk factor of your risk-based levy, or with any other query.

All queries or appeals must be made within 28 days of the date of issue of the invoice. Your 28 day deadline is also stated on the invoice. In either case, you will then have a maximum of 28 days to escalate your appeal to each subsequent stage.

Appeals with D&B and queries with the PPF need to be conducted simultaneously, if you have both.

If exceptional circumstances prevent you from making an appeal on time, you should contact the PPF or D&B, as appropriate, and be prepared to provide evidence as to why. We would not usually consider any of the following to amount to exceptional circumstances:

• Poor scheme management
• Administrative failure
• The planned absence of trustees or their advisers.

If you believe that your scheme is not eligible for the pension protection levies, or should be granted a waiver from the levies, you should complete the relevant form below (see also the 'Who Has To Pay?' page).

Eligibility Query Application
Application for a Waiver of a Pension Protection Levy Invoice

Applications for a waiver of the levies must be made within 28 days of the invoice. Late applications cannot be accepted.