levy

B2
UK/ˈlɛvi/US/ˈlɛvi/

Formal, Official, Legal

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Definition

Meaning

An official order to collect money (a tax, fee, or fine) or to summon people (troops). The act of imposing or collecting such a charge.

To impose and collect (a tax, fee, or fine) by authority; to formally demand payment. To enlist or conscript people for military service. Can also mean to begin legal proceedings or wage war.

Linguistics

Semantic Notes

Primarily used as a noun for the charge itself or the act of imposing it, and as a transitive verb for the action of imposing/collecting. Strongly associated with governmental, legal, or institutional authority.

Dialectal Variation

British vs American Usage

Differences

No major difference in core meaning. The term is used in both varieties in legal, financial, and military contexts. Spelling is identical.

Connotations

In both, connotes official authority, often with a sense of obligation or compulsion. Can have a slightly negative connotation of an imposed burden.

Frequency

Slightly more frequent in British English in historical/parliamentary contexts (e.g., 'levying war'), but common in American legal/financial English.

Vocabulary

Collocations

strong
impose a levyraise a levycapital levylevy a taxlevy a chargelevy oncouncil levy
medium
annual levyspecial levygovernment levylevy fineslevy troopsstatutory levy
weak
heavy levynew levyproposed levyemergency levyadditional levy

Grammar

Valency Patterns

levy + NOUN (tax, fine, charge) + on + NPlevy + NOUN (tax, fine, charge) + against + NPNP + be levied

Vocabulary

Synonyms

Strong

exactconscriptmusterassessmentimposition

Neutral

imposechargecollecttaxfee

Weak

demandrequiredutytarifftoll

Vocabulary

Antonyms

waiverelinquishrefunddisbanddemobilise

Phrases

Idioms & Phrases

  • levy war (against/on)
  • to levy a toll (figurative: to take a heavy price)

Usage

Context Usage

Business

The government will levy a new digital services tax on large tech companies next quarter.

Academic

The study examines the economic impact of levies imposed on carbon emissions.

Everyday

Our building's management company is proposing an extra levy to repair the roof.

Technical

The court authorised the bailiff to levy on the defendant's assets to satisfy the judgment.

Examples

By Part of Speech

noun

British English

  • The new transport levy will fund rail improvements.
  • A levy on imported goods was introduced.

American English

  • There's a special levy for homeowners to fund the new school.
  • The environmental cleanup was paid for by a levy on industry.

verb

British English

  • The council voted to levy a charge on plastic bags.
  • Historically, the king could levy troops from the shires.

American English

  • The city plans to levy a fine for late payment.
  • The statute allows the IRS to levy penalties.

Examples

By CEFR Level

B1
  • The government levies a tax on petrol.
  • We pay an annual levy for the swimming pool.
B2
  • Authorities have the power to levy substantial fines for non-compliance.
  • The proposed levy on sugary drinks is controversial.
C1
  • The regime's attempt to levy war against its neighbours was swiftly condemned by the UN.
  • The court order permits the creditor to levy on the debtor's bank account.

Learning

Memory Aids

Mnemonic

Think of the LEVY as the bill you're LEGALLY OBLIGED to pay (both start with 'Le').

Conceptual Metaphor

GOVERNMENT IS A COLLECTOR (levies taxes), WAR IS A SUMMONS (levies troops).

Watch out

Common Pitfalls

Translation Traps (for Russian speakers)

  • Avoid confusing with 'налог' (tax) in all cases. 'Levy' is the act of imposing or the specific instance/type of charge, not the general system.
  • Do not translate the military sense ('levy troops') as 'сбор' (meeting); use 'призыв' or 'мобилизация'.

Common Mistakes

  • Incorrect: *They levied him a fine. Correct: They levied a fine on him.
  • Incorrect: *We need to pay the tax levy. (Redundant) Correct: We need to pay the levy/the tax.

Practice

Quiz

Fill in the gap
The local authority decided to on business rates to fund the infrastructure project.
Multiple Choice

In which context is the verb 'levy' LEAST appropriate?

FAQ

Frequently Asked Questions

It is commonly both. As a noun, it means the charge itself (e.g., 'pay a levy'). As a verb, it means to impose or collect that charge (e.g., 'levy a tax').

A 'tax' is a broader, compulsory contribution to state revenue. A 'levy' is often a specific type of tax, fee, or charge imposed for a particular purpose. All levies are a form of tax/fee, but not all taxes are called levies.

Yes, historically and formally it can mean to conscript troops (e.g., 'levy an army'). The phrase 'levy war' is a legal term meaning to begin hostilities.

Most commonly 'on' (levy a tax on income) and 'against' (levy war against). In legal contexts, you might see 'upon' (levy upon assets).

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