The sheet stated, “Companies with a Premium listing on the London Stock Exchange Main Market are required to pay the full levy."
In response to a ministerial question from Baroness Sharon Bowl, Lord Henley, parliamentary under-secretary for the Department for Business, Energy and Industrial Strategy said, “Fact sheets for the preparers levy were used from 2009/10 when the preparers levy was extended to cover large private companies and public sector organisations. The fact sheets used the word “required” in explaining the rates applied to different categories of preparers.
“They also included similar wording to that included in the 2018/19 fact sheet which was placed in the Library of the House in response to question HL5095. This makes clear that the Financial Reporting Council collects the levy from all preparers on a voluntary basis. The word “required” was replaced with the word “requested” to improve clarity in 2018/19.”