Prepositions after verbs

levy with prepositions

The standard pattern is 'levy on' when a tax, fine, or charge is imposed on someone or something. Other prepositions may appear in related structures but are not the main pattern.

Quick answer

Which preposition follows 'levy'?

Use 'levy on' to show the target of a tax, fee, or penalty. 'Levy against' appears in some legal contexts. 'Levy for', 'levy by', and 'levy at' are usually not standard complements after the verb.

The government levied a tax on luxury goods.
A fine was levied on the company.
The charges were levied against several officials.

Choose the pattern by meaning

These forms are not interchangeable. Choose the construction by meaning, not by which preposition appears most often.

1
levy on + target

Imposing a tax or charge

Use 'on' for the person, business, or item affected by the levy.

The city levied new fees on parking spaces.
They levied penalties on late payments.
2
levy + noun + on + target

Using a direct object

This full pattern is common in formal and legal English.

The court levied a fine on the contractor.
Officials levied duties on imports.
3
levy against + person or group

Legal or financial actions

'Against' appears in some legal and administrative contexts.

The agency levied sanctions against the organisation.
Claims were levied against the supplier.

See the difference in context

The same subject can take different constructions because each sentence answers a different question.

Construction
Example
Meaning
levy on
The state levied a tax on fuel.
Standard pattern for imposing a tax or charge.
levy for
Nonstandard: 'levy for citizens'
'For' is not the normal preposition after 'levy'.
levy by
The tax was levied by the local authority.
'By' introduces the agent in passive structures.
levy against
The court levied penalties against the company.
Used in some legal contexts.
levy at
Nonstandard: 'levy at businesses'
'At' is not the usual preposition with 'levy'.

Common mistakes

Some combinations appear in real text but do not mean what learners often assume.

Using 'for' instead of 'on'

Use 'on' for the target of the tax or charge.

✕ They levied a fee for tourists. ✓ They levied a fee on tourists.

Using 'at' after 'levy'

'Levy at' is not a standard pattern.

✕ The city levied taxes at hotels. ✓ The city levied taxes on hotels.

Confusing passive 'by' with the main construction

'By' names the authority imposing the levy.

✕ The government levied by companies new duties. ✓ New duties were levied by the government.

Quick practice

Choose the expression that matches the intended meaning.

1. The council levied new charges ___ property owners.
2. The fines were levied ___ the regulator.
3. Several sanctions were levied ___ the company.

Check your sentence in context

Paste the complete sentence below. Linguix checks the preposition together with grammar, spelling, punctuation, and style.

Free to try · No signup required

Frequently asked questions

Is 'levy on' formal?

Yes. It is common in legal, financial, and government writing.

Can I use 'levy against'?

Yes, especially for legal actions, sanctions, or claims.

Does 'levy by' mean the same as 'levy on'?

No. 'By' introduces the authority imposing the levy, not the target.

Write with confidence in Linguix

Create a free account to check complete texts, apply suggestions, and save your documents.

Create a free account