21.— (1) The Commission may make an order (a “levy order”) imposing a levy on any of the following:

(a) providers of audiovisual media services;

(b) providers of sound broadcasting services;

(c) providers of designated F30[online services;]

F31[(d) intermediary service providers;]

F31[(e) hosting service providers.]

(2) A levy order shall specify the period in respect of which a levy is imposed (the “levy period”).

(3) Levy periods shall run successively, and shall be the same for all levies imposed.

(4) The Commission shall seek to ensure that the amount of all levies imposed under subsection (1) in respect of a levy period is sufficient to meet the Commission’s expenses properly incurred in that period and its working capital requirements in that period, in so far as those expenses and requirements are not met in any other way.

(5) In calculating the amount of a levy under any paragraph of subsection (1) in respect of a levy period, the Commission—

(a) shall consider the Commission’s expenses in that period in performing functions in relation to services mentioned in that paragraph, as a proportion of its expenses in that period in performing functions in relation to all services mentioned in subsection (1), and

(b) shall seek to ensure that the total amount imposed by way of levy under that paragraph in respect of that period, represents a corresponding proportion of the total amount imposed by way of levy under this section in respect of that period.

(6) A levy order shall provide for the collection, payment and administration of a levy, including—

(a) the method of calculation of the levy,

(b) the times at which payment is to be made and the form of payment,

(c) requirements for providers subject to the levy to keep relevant records, and to make them available to the Commission,

(d) any provision for exemptions, deferrals or refunds, and

(e) the consideration of applications by providers for the review of decisions under the order.

(7) A levy order—

(a) shall not impose a levy on a provider providing only a community broadcasting service, and

(b) shall exempt any such service from the calculation of a levy imposed on a provider also providing other services.

(8) In subsection (7), “community broadcasting service” means a service provided under a contract under section 64, 68(1)(b), or 72.

(9) In making provision by levy order for the method of calculation of a levy and for any exemption or deferral, the Commission shall consider the relevance of the following factors:

(a) the financing of a provider, including any public funding;

(b) the desirability of promoting new or innovative services;

(c) the nature and scale of services provided by a provider;

(d) any other factor that may affect the exercise by the Commission of functions in relation to a provider, including, in the case of designated online services, matters referred to in section 139E(3)(d), (e) F30[and (f);]

F31[(e) any other factor that may affect the performance by the Commission of functions in relation to an intermediary service provider including if that provider has been designated as a very large online platform or very large online search engine under Article 33 of the Digital Services Regulation and has been charged the annual supervisory fee under Article 43 of that Regulation.]

(10) Levy orders may (subject to subsection (3)):

(a) make different provision for different providers, including providers within the same paragraph of subsection (1);

(b) in the case of providers who fall within more than one of those paragraphs, make different provision under different paragraphs.

(11) Any surplus of income, from levies imposed in respect of a levy period, over the expenses properly incurred by the Commission in that period and its working capital requirements in that period shall either—

(a) be retained by the Commission to be offset proportionately against subsequent levy obligations of the providers on whom the levy was imposed, or

(b) be refunded proportionately to those providers.

(12) In this section and section 22—

F32[…]

“levy order” has the meaning given in subsection (1);

“levy period” has the meaning given in subsection (2).]