The Oil and Gas Authority (Levy and Fees) Regulations 2026
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Change 1
5 Calculation of production levy and non-production levy
(1) The OGA must calculate the production levy in accordance with the formula— C × 0.89 P (2) The OGA must calculate the non-production levy in accordance with the formula— C × 0.11 N 100 + N 90 × 0.1 + N 80 × 0.2 (3) In this regulation— “C” is £44,734,000 (being the total amount of levy); “N100” is the total number of licences in respect of which a licensee is liable to pay the non-production levy under regulation 4(1) and in respect of which neither regulation 4(2) nor regulation 4(3) applies; “N90” is the total number of licences in respect of which a licensee is liable to pay the non-production levy discounted by 90% under regulation 4(3); “N80” is the total number of licences in respect of which a licensee is liable to pay the non-production levy discounted by 80% under regulation 4(2); “P” is the total number of offshore production licences in respect of which a licensee is liable to pay the production levy under regulation 3(1).
5 Calculation of production levy and non-production levy
(1) The OGA must calculate the production levy in accordance with the formula— C × 0.89 P (2) The OGA must calculate the non-production levy in accordance with the formula— C × 0.11 N 100 + N 90 × 0.1 + N 80 × 0.2 (3) In this regulation— “C” is £44,734,000 (being the total amount of levy); “N100” is the total number of licences in respect of which a licensee is liable to pay the non-production levy under regulation 4(1) and in respect of which neither regulation 4(2) nor regulation 4(3) applies; “N90” is the total number of licences in respect of which a licensee is liable to pay the non-production levy discounted by 90% under regulation 4(3); “N80” is the total number of licences in respect of which a licensee is liable to pay the non-production levy discounted by 80% under regulation 4(2); “P” is the total number of offshore production licences in respect of which a licensee is liable to pay the production levy under regulation 3(1).
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