Fees, levies and other payments imposed by legislation

36.11Levies upon an industry for purposes beneficial to that industry are regarded as not covered by the rules of financial procedure and so do not require authorisation by Ways and Means resolution. The same applies to fees reasonably charged for the provision of services. Examples of these two exempt categories are given at paras 36.19 and 36.20. Legislation, however, frequently makes provision for the imposition of other types of fees or payment which, although not taxes in a strict sense, have enough of the characteristics of taxation to require to be treated as ‘charges upon the people’ and therefore to be authorised by a Ways and Means resolution moved by a Minister. This distinction between the types of payments which are or are not covered by the rules of financial procedure is not always straightforward in practice. The following sections give examples of the circumstances in which a Ways and Means resolution will normally be required.