Funding Category A1a – Irish Authorised Credit Institutions Covered by the Credit Institutions (Financial Support) Scheme 2008
Types of levy for credit institutions in Category A1a
Credit institutions in Category A1a may be subject to two types of levy:
- a prudential levy - this is applicable only to those credit institutions whose head office is located in Ireland.
- a consumer levy - this is applicable only to those credit institutions that conduct retail business in Ireland. Therefore, a credit institution that does not undertake retail business is not liable to pay the consumer levy.
How to calculate your levy
Both prudential and consumer levies consist of two parts:
- a minimum levy, and
- a variable levy based on
- the minimum level of required regulatory capital in the case of the prudential levy; and
- the combined total of retail lending to Irish resident individuals and households and retail deposits taken from Irish resident individuals and households in the case of the consumer levy.
For an example of how the current funding year's levy for credit institutions in the A1a category is calculated please see
In addition, the covered institutions shall be charged specific costs as set forth in the 2009 Regulations.
Read more on the annual levyng process.
Funding Category A1b – Irish Authorised Credit Institutions not Covered by the Credit Institutions (Financial Support) Scheme 2008
Types of levy for credit institutions in Category A1b
Credit institutions in Category A1b may be subject to two types of levy:
- a prudential levy - this is applicable only to those credit institutions whose head office is located in Ireland.
- a consumer levy - this is applicable only to those credit institutions that conduct retail business in Ireland. Therefore, a credit institution that does not undertake retail business is not liable to pay the consumer levy.
How to calculate your levy
Both prudential and consumer levies consist of two parts:
- a minimum levy, and
- a variable levy based on
- the minimum level of required regulatory capital in the case of the prudential levy; and
- the combined total of retail lending to Irish resident individuals and households and retail deposits taken from Irish resident individuals and households in the case of the consumer levy.
For an example of how the current funding year's levy for credit institutions in the A1b category is calculated please see
Read more on the annual levyng process.
Funding Category A2 - Credit Institutions authorised in another EEA member state operating in Ireland on a branch basis
Types of levy for credit institutions in Category A2
Branches operating in Ireland are not subject to prudential supervision by the Central Bank of Ireland and accordingly they are not liable to pay a prudential levy.
However, branches will be required to pay a consumer levy if they are engaged in lending to, or taking deposits, from Irish resident individuals or households.
How to calculate your levy
The consumer levy consists of two parts:
- a minimum levy, and
- a variable levy based on the combined total of retail lending to Irish resident individuals and households and retail deposits taken from Irish resident individuals and households.
For an example of how the current funding year's levy for credit institutions in the A2 category was calculated please see the 
A2 consumer calculation template.
Read more on the annual levying process.
Funding Category A3 - Credit institutions authorised in another EEA member state operating in Ireland on a cross border basis
Types of levy for credit institutions in Category A3
Credit institutions undertaking cross border business are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator.
However, credit institutions carrying out cross border business in Ireland are required to pay a consumer levy if they are engaged in lending to, or taking deposits from, Irish resident individuals or households (as defined for the purposes of the sectoral return).
Credit institutions operating in Ireland on a cross-border basis are obliged to determine the amount of levy contribution they are required to pay and submit the appropriate amount to the Central Bank of Ireland. No levy notices will be issued.
How to calculate your levy
The consumer levy consists of two parts:
- a minimum levy, and
- a variable levy based on the combined total of retail lending to Irish resident individuals and households and retail deposits taken from Irish resident individuals and households.
For an example of how the current funding year's levy for credit institutions in the A3 category was calculated please see the A3 consumer calculation template.
Read more on the annual levying process.