Marine environment protection levies and fees

Protection of the Sea Levy

The Protection of the Sea Levy is also a charge against ships and is based on the "potential polluter pays" principle. The levy applies to vessels which are more than 24 metres in length and have onboard more than 10 tonnes of oil in bulk as fuel or cargo. The levy is currently 7.7 cents per net registered ton per quarter, with a minimum of $10 per quarter. The levy was first imposed on 1 October 1973 and is reviewed annually.

The rate of levy has fluctuated over the years as follows:

1 October 1973 to 30 September 1976 1 cent
1 October 1976 to 30 June 1981 .8 cent
1 July 1981 to 30 September 1984 2 cents
1 October 1984 to 31 December 1990 1.7 cents
1 January 1991 to 30 September 1993 2.2 cents
1 October 1993 to 31 December 1994 4 cents
1 January 1995 to 30 June 1995 3.5 cents
1 July 1995 to 30 June 2007 3.3 cents
1 July 2007 to 30 June 2008 7.7 cents
1 July 2008 onwards 9.6 cents

The levy is used to fund the National Plan to Combat Pollution of the Sea by Oil and other Noxious and Hazardous Substances and National Maritime Emergency Response Division Arrangements (NMERA). Funds are also used to meet clean-up costs which cannot be attributed to a known polluter. Details of expenditure can be found in the National Plan Annual Reports.

It is worth noting that the Protection of the Sea Levy must be paid by any vessel liable for the other two AMSA levies. In addition, ANY vessel which is more than 24 metres and with 10 tonnes or more of oil on board at any time during a calendar quarter MUST pay the Protection of the Sea Levy for that quarter. This levy is therefore applicable to some fishing vessels.

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Last updated: July 2007