Home FCA Handbook FEES FEES 7A FEES 7A Annex 3 SFGB pensions guidance levy for the period 1 April 2026 to 31 March 2027
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FEES 7A Annex 3 SFGB pensions guidance levy for the period 1 April 2026 to 31 March 2027

02/07/2026R
Activity groupSFGB pensions guidance levy payable
A.1Band width (£ million of modified eligible liabilities (MELs)) >10

Fee (£/£m or part £m of MELS)

2.143

A.4Band width (£ million of gross written premium for fees purposes (GWP)) >1

Fee (£/£m or part £m of GWP)

48.86

A.7

For class 1(B), 1 (C), (2) and (3) firms:

Band width (£ million of funds under management (FuM))

>10

Fee (£/£m or part £m of FuM)

0.6274

A.9

Band width (£ million of gross income (GI))

>1

Fee (£/£m or part £m of GI)

437.63

A.13

Band width (£ thousands of annual income (AI))

>100

Fee (£/£ thousand or part of £ thousand of AI)

0.1094