You will be required to pay this levy if you operate a vessel that is more than 24 metres in length and contains more than 10 tonnes of oil in bulk as fuel or cargo. If you already pay the Marine Navigation levy and the Marine Navigation (Regulatory Functions) Levy, you will also be required to pay the Protection of the Seas Levy.
The purpose of this levy is to ensure there are adequate funds to clean any environmental damage from pollution if the responsible person is unable to be identified.