# Fundraising Regulator announces year 2 of levy & plan to include Northern Ireland - Link: https://fundraising.co.uk/2017/09/07/fundraising-regulator-announces-year-2-levy-plan-include-northern-ireland/ - Published: 2017-09-07T08:00:27+01:00 - Author: Melanie May **The Fundraising Regulator has announced that year two of its levy will run from 1 September with invoices to be sent to all charities in England and Wales spending £100,000 or more on fundraising, as well as a number of exempt charities.** Around 2,000 charities spending £100,000 or more each year on fundraising will [receive a letter](https://www.fundraisingregulator.org.uk/wp-content/uploads/2016/10/Fundraising-Regulator-Levy-2-Letter.pdf) from Chief Executive, Stephen Dunmore, requesting payment of the voluntary levy within 30 days of the date on the invoice. Each organisation will be levied according to the tiered system used for year one, with no increase applied for year two. The [Fundraising Regulator ](https://www.fundraisingregulator.org.uk/)has also announced that it is working to establish which charities in Northern Ireland fall within the scope of the fundraising levy, and plans to send out invoices separately over the next few months. Expenditure is based on charities’ 2014 Annual Return, with a number of exempt charities again charged at a flat rate. The Regulator has said that it will continue to negotiate with this year’s non-payers of its voluntary levy until December 2017 but will make sending out invoices for year 2 payments its priority. ## Advertisement As well as charging the levy based on fundraising expenditure, the Regulator has said it may also be prepared to base the levy calculation on reported ‘Expenditure on Fundraising Costs’ in the most recent financial year for which an Annual Return has been submitted to the Charity Commission, if a charity prefers this. Invoices will sent out in batches during September and October this year, with charities that have refused or not responded to year one of the levy also to be contacted in October. * **[Fundraising Regulator and Charity Commission for Northern Ireland sign MOU](https://fundraising.co.uk/2017/10/04/fundraising-regulator-charity-commission-northern-ireland-sign-mou/)**( 4 October 2017) * **[Fundraising Regulator welcomes 1000th charity registration](https://fundraising.co.uk/2017/11/10/fundraising-regulator-welcomes-1000th-charity-registration/)**( 10 November 2017) * **[Fundraising Regulator seeks new board members](https://fundraising.co.uk/2017/11/21/fundraising-regulator-seeks-new-board-members/)**( 21 November 2017) ![Loading](https://fundraising.co.uk/wp-content/plugins/page-views-count/ajax-loader- 2x.gif)