leviable

IPA/ˈlev.i.ə.bəl/
IPA/ˈlev.i.ə.bəl/

leviable — adjective

  • leviablepositive
  • more leviablecomparative
  • most leviablesuperlative

1. (of a tax, duty, or fee) able to be imposed and collected by a government or aut

1.adjectiveC1
Definition

(of a tax, duty, or fee) able to be imposed and collected by a government or authority under the law

Example

Andrei asked whether the service charge was a leviable amount under local law.

The government announced that the new green levy would be leviable from April.

passive: be leviable from [date]

Common collocations
  • leviable tax
  • leviable duty
  • leviable amount
  • leviable charge
  • leviable fee
Synonyms
  • imposable

    more general; not limited to taxes or duties

  • chargeable

    broader term covering any fee, not only government taxes

  • assessable

    emphasises the valuation step that happens before collection

Antonyms
  • non-leviable

    direct opposite: cannot be imposed or collected

  • exempt

    free from the obligation to pay a particular tax or duty

Usage Note

Describes the tax or fee itself — not the thing being taxed. Compare with sense 2 (SUBJECT TO TAX), which describes the goods or property that a tax is charged on.

Common Mistakes

The government leviabled a new tax on fuel.
The government levied a new tax on fuel.
'leviable' is an adjective meaning capable of being imposed; the verb form is 'levy'.

2. (of goods, property, or income) able to have a tax or duty charged on it by law

2.adjectiveC1
Definition

(of goods, property, or income) able to have a tax or duty charged on it by law

Example

Saira asked if her online purchases were leviable under the new import rules.

be leviable under [law/rules]

Imported electronics are leviable goods that attract a five percent customs duty.

Common collocations
  • leviable goods
  • leviable property
  • leviable items
  • leviable income
  • leviable assets
Synonyms
  • taxable

    the common everyday word for goods or income subject to tax

  • dutiable

    narrower; used only for customs duties on imported goods

  • chargeable

    broader; covers any fee, not only government-imposed taxes

Antonyms
  • duty-free

    goods on which no customs duty is charged

  • exempt

    legally free from having tax charged

Usage Note

Describes the item or asset being taxed — not the tax itself. Compare with sense 1 (CAN BE IMPOSED), which describes the tax or fee that is collected.

Common Mistakes

This laptop is leviable-free.
This laptop is duty-free.
'leviable' is a formal legal adjective; the everyday opposite meaning 'free of tax' is 'duty-free' or 'tax-exempt.'

Word family

Synonym discussion

Sense: adjective/1

Leviable is a formal legal term describing taxes or fees that a government has the legal right to collect. Taxable is the everyday equivalent but applies more broadly to any income, goods, or transaction subject to tax — you say 'taxable income,' not 'leviable income' (use sense 2 for that meaning). Dutiable is narrower, used only for customs duties on imported goods crossing a border. Chargeable is the most general of these words, covering any fee that can be imposed — a chargeable service needs no tax law behind it, while a leviable one does. Assessable refers specifically to the step of calculating value before the tax is imposed: property is assessed, and the resulting amount becomes leviable.

taxable ↗dutiable ↗chargeable ↗assessable ↗

Common collocations

Adverbs

  • legally leviable

Phrases

  • make something leviable
  • become leviable

Prepositions

  • leviable under [law/regulation]
  • leviable in [jurisdiction]
  • leviable on [goods/property]

Etymology

LatinAnglo-FrenchEnglish

Formed from the verb 'levy' (to impose a tax or fine) combined with the suffix '-able' (capable of being). Levy entered English in the 15th century from Anglo-French lever, meaning 'to raise,' which traces back to Latin levare, 'to lift up.' The adjective leviable emerged later in legal and administrative contexts to describe anything that could legally be raised or collected.

First known use

15th century

15th century, in the meaning defined above