Building Safety Levy

The Building Safety Levy (England) Regulations 2025 will come into force on 1st October 2026, and the levy will start being charged from that date.

• From 1 October 2026 the levy will apply to all residential development in England, unless exempt, please see the levy regulations The Building Safety Levy (England) Regulations 2025 and Building Safety Levy Guidance.
• The levy is charged on relevant building control applications and notices. Building control full plans applications / initial notices / HRB applications for works providing at least 1 dwelling or a bedspace in PBSA will have to include information for the purpose of the levy, otherwise their application may be rejected (or in the case of initial notice must be rejected). Further information for levy calculation will be provided at commencement notice stage.
• Local authorities with building control responsibility will act as levy collecting authorities. Rates vary by local authority and whether the development is on previously developed land, please see the rates table Building Safety Levy: Guidance - Section 2: Levy rates and calculations - Guidance - GOV.UK.
• Affordable housing supported housing and any housing built by non-profit registered providers (and their wholly-owned subsidiaries) is exempt from the charge.
• The levy charge is calculated by collecting authorities following provision of information and evidence at commencement notice stage. Payment must be made prior to the earlier of occupation and completion stage and must be made to the local authority acting as collecting authority (the local authority where the proposed buildings are located).
• If a residential developer wishes to dispute the levy charge, a refund amount or the decision not to issue a refund, they can request a review by the collecting authority within 28 days. If a developer remains in dispute they can appeal the matter to the First Tier Tribunal.
• Failure to pay the levy will mean the building control authority will withhold the completion certificate or reject the final certificate.

For further information on the levy please see the following publications by the UK government:

• The Regulations The Building Safety Levy (England) Regulations 2025
• Levy Guidance (Guidance, with methodology note, process maps and proformas) Building Safety Levy: Guidance - Guidance - GOV.UK
• Direct link to draft levy rates Building Safety Levy: Guidance - Section 2: Levy rates and calculations - Guidance - GOV.UK

The information on this page is subject to change and will be updated as further details become available.