Levy Assurance Process

The Levy Assurance is a key component of the overall Levy Reconciliation Process.

As part of the Levy Reconciliation Process, Coimisiún na Meán (the “Commission”) carries out the following steps: 

  1. Requesting a statement and/or certification of Qualifying Income or verification of Logged-in AMARs from service providers confirming the veracity of the submitted Qualifying Income or number of Logged-in AMARs;
  2. Consideration, at the end of the levy period, of whether there has been any surplus of income from levies in excess of the estimate of the Commission’s properly incurred expenses and working capital requirements for the levy period based on a consideration of the Commission’s financial statements as audited and signed off by the Office of the Comptroller and Auditor General; and
  3. Apportioning any surplus of income to levy payers in each category in proportion to the amount of the levy paid by each levy payer in that category for the levy period and issuing of credit notes or cash refunds for any such surplus of income.

Step 1 is referred to as the Levy Assurance Process. The Commission has set out the Levy Assurance Work Programme applicable to the sectors under its regulation for each of the levy periods outlined below. 

From 1 January 2026, as outlined in the Response to Consultation: 2026 Levy Order, the Commission is requesting that service providers submit a statement and/or certification of Qualifying Income, and/or a statement of Logged‑in AMARs, either at the Information Request stage or by 30 June of the relevant levy year.

Timelines

Please refer to the table below for details of the levy base year, the corresponding Levy Order, and the submission deadlines for the various levy periods.

Levy YearBase year for which Qualifying Income (EU) or base period for which Logged-In AMARs (EU) is requiredLevy OrderDeadline of submission
20261 January to 31 December 2024 for Qualifying Income, or Six-month period up to 17 August 2025 for logged-in AMARsS.I. No. 602/2025 30 June 2026
20251 January to 31 December 2023 for Qualifying Income, or Six-month period up to 17 August 2024 for logged-in AMARsS.I. No. 698/2024 30 June 2026*

*As outlined in the Response to Consultation: 2026 Levy Order, from 1 January 2026 the Commission revised its approach to the Levy Assurance Process in relation to the timing of requests for certified statements of Qualifying Income and statements of Logged‑in AMARS. Specifically, the Commission moved from requesting this information one year after the relevant levy year to requesting it at the initial information request stage. As a consequence of this change, the submission deadlines for the 2025 and 2026 levy years fall on the same date.

All submissions must be made to [email protected] by the specified deadline set out in the table above. Please note that any delay in submitting the required information may result in delays to the levy reconciliation process.

Levy Assurance Work Programme

2026

2025

2024

Queries in relation to the above should be directed to the Commission at [email protected].

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