See here.

There is also an explanatory memorandum   There are three tiers of charges in this new instrument: Tier 1 (Micro Organisations), £40; Tier 2 (Small and Medium Organisations), £60; and Tier 3 (Large Organisations, £2900). There is a £5 discount applied to each tier for data controllers paying by direct debit.  The Tier 3 level is a substantial increase from the current £500.

Existing data controllers (at the time when these Regulations come into force) are not required to pay a charge or provide information during the period of 12 months since their most recent fee, under the existing scheme, was received by the ICO.

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