The majority of the cases that relate to PPF levies are concerned with the way the levy has been calculated.
The rules and methodology for calculating the PPF levies are set out in a document called the Levy Determination which is issued by the PPF for each levy year.
We will look at whether the levy has been calculated in accordance with the rules set out in the Levy Determination.
We will not review the rules themselves. For example, it is not our role to consider whether the levy calculation rules are fair.
Many cases concern the data used by the PPF in their levy calculations. There are strict requirements in the Levy Determination that apply to the data to be used and the deadlines for submitting data.
We will look at whether these requirements and deadlines have been met.
The Levy Determination also contains some discretion for the PPF to use or accept alternative data.
We will look at whether the circumstances allowing the PPF to exercise such discretion have arisen and whether they have considered its use.
We cannot exercise this discretion. If the circumstances allow for the exercise of a discretion and the PPF have not yet considered it, we can ask them to review their decision.
What happens if the case is upheld
We may ask the PPF to take any steps required to correct a levy calculation. This may include asking them to review a decision not to exercise a discretion to accept alternative data.
It is also possible for us to consider a claim for costs incurred by the applicant and to award compensation.