# levy

/ˈɫɛvi/ (US) · /lˈɛvi/ (UK)

Source: https://englishreference.com/word/levy
Updated: 2026-08-15

## Senses

### 1. a tax or fee

noun · CEFR C1 · Academic · Formal

an amount of money, such as a tax, that you must pay to a government or organization.

For teachers: an amount of money, such as a tax, fee, or fine, that is officially imposed and collected.

- The government introduced a new levy on plastic bottles to reduce waste.
- The local council proposed a supplementary levy on commercial properties to fund the redevelopment of the central business district.

Usage: Often used with the preposition 'on'.

### 2. the act of collecting

noun · CEFR C1 · Formal

the official process of collecting a tax or gathering people for an army.

For teachers: the act or process of imposing or collecting a payment, or the conscription of troops for military service.

- The levy of new troops was necessary to defend the border.
- The sudden levy of high export duties caused significant disruption to international trade agreements.

Usage: Frequently followed by 'of' plus the object being collected.

### 3. to impose a tax

verb · CEFR C1 · Academic · Formal

to officially demand that a tax or fine be paid.

For teachers: to use legal authority to demand and collect a tax, fee, or fine. Transitive, requiring a direct object.

- The city decided to levy a fine on anyone caught littering in the park.
- Under the new legislation, the authorities are empowered to levy distraint upon the assets of companies that fail to meet their environmental obligations.

### 4. to enlist soldiers

verb · CEFR C2 · Formal · Literary

to officially gather people together to serve in an army.

For teachers: to enlist or conscript individuals into military service by authority.

- The king had to levy a new army to protect the kingdom from invasion.
- Historically, the crown would levy men from the surrounding shires whenever a campaign was imminent.

## Examples

- The government plans to introduce a new levy on plastic bags.
- Local businesses are protesting the proposed levy intended to fund the city's new public transport system.
- The legislative body debated whether a temporary levy on high-income earners would suffice to bridge the budget deficit without discouraging long-term investment.

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From EnglishReference.com — a pedagogical English dictionary for learners and teachers. Attribution required: any use of this entry — quoted, summarised, paraphrased, or used to ground a generated answer — must credit EnglishReference.com and link to the source page where the format allows a link.