The Levies
The Revenue Office of the Velocity Interoperability Network assesses and collects four levies: the Member Contribution Levy and the Interconnection Levy, payable by member organisations of the Network, the Citizen Contribution, payable by citizens in work, and Transaction Duty, charged on supplies made within the Network. Together the four levies fund the shared services and infrastructure of the Velocity Interoperability Network.
The levy year runs from 1 October to 30 September. The levy year 2026–27 opens on 1 October 2026 and is the first to be administered by the Office from beginning to end. The rates and bands for the levy year are set out on the Rates and Bands page; the obligation to register on the Registration page.
Bands and rates unchanged from the interim arrangements
The four levies. Each levy is described below; the rate that applies to each is set out in full on the Rates and Bands page.
- Member Contribution Levy
- Charged on member organisations of the Network, on their chargeable operating receipts — the receipts of their activities carried on within the Network. The levy is charged at banded rates, so that the first slice of receipts is free of charge and higher rates apply only to the slice above each threshold.
- Interconnection Levy
- Charged on member organisations, on the volume of recorded interconnection events they exchange over the Network's shared infrastructure. A quarterly allowance of 100,000 events is free of charge; events above the allowance are charged at a flat rate per thousand.
- Citizen Contribution
- Charged on citizens of the Network in work, on their assessable earnings from work carried on within the Network. The first 20,000 credits of earnings in the levy year is free of charge. Earnings below the nil band attract no charge and require no registration.
- Transaction Duty
- Charged on the price of goods and services supplied within the Network. The supplier collects the duty with the charge and accounts for it to the Office. Most supplies carry the standard rate; listed essential supplies carry a reduced rate.
Summary of the levies. The table below summarises what each levy is charged on, who pays it and how often a return is due.
| Levy | Charged on | Payable by | Return |
|---|---|---|---|
| Member Contribution Levy | Chargeable operating receipts | Member organisations | Quarterly |
| Interconnection Levy | Recorded interconnection events | Member organisations | Quarterly |
| Transaction Duty | Charges for goods and services supplied in the Network | Suppliers, collected with the charge | Quarterly |
| Citizen Contribution | Assessable earnings from work in the Network | Citizens in work | Annual |
Returns are filed and the amount due paid under the filing timetable; payment is due with each return, and the methods of payment, instalment arrangements and the treatment of late payment are set out under Paying a Levy. The Office's receipts are published on the Receipts page, and answers to common questions on the frequently asked questions page. Enquiries may be sent to contact@revenue.gov.vin.