Building safety levy
The Building Safety Levy, is a charge on certain new residential developments. The levy will be collected by local authorities through the building control process and will contribute towards the cost of remediating historical building safety defects, help to make homes safer for residents.
On 10 July 2025 the Government laid the Building Safety Levy (England) Regulations 2025 before Parliament, setting out how the levy will operate. Subject to Parliamentary approval, the levy will take effect from 1 October 2026.
What developments are affected?
From 1 October 2026, the levy will apply to most residential developments in England unless a statutory exemption applies.
Further information is available from:
Building control applications
The levy is linked to the building control process and applies to relevant:
- full plans applications
- initial notices
- higher-risk building (HRB) applications
- updated application
Applications involving the creation of at least one dwelling or a bedspace within Purpose-Built Student Accommodation (PBSA) must include the required levy information. Applications that do not provide the necessary information may be rejected. Additional information needed to calculate the levy will be requested at the commencement notice stage.
Levy rates
Local authorities with building control responsibilities will act as levy collecting authorities.
Levy rates are set by the Government and vary depending on:
- The local authority area in which the development is located and
- Whether the development is on previously developed (brownfield) land.
Currant rates can viewed at:
Exemptions
Certain developments are exempt from the levy including:
- affordable housing
- supported housing
- housing provided by registered providers of social housing
- housing provided by wholly owned subsidiaries of non-profit registered providers.
Developers should refer to the legislation and government guidance for full details of available exemptions.
Calculating and paying the levy
The levy amount will be calculated by the collecting authority based on the information and supporting evidence provided by the developer at the commencement notice stage.
Payment must be made to the local authority acting as the collecting authority before the earlier of:
- occupation of the development, or
- completion of the building work.
Reviews and appeals
If a developer disagrees with:
- the levy amount charged
- a refund amount, or
- a decision not to issue a refund.
the may request a review by the collecting authority within 28 days of the decision. If the matter remains unresolved, it may be appealed to the First-tier Tribunal.
Failure to pay
Where a levy payment is due and has not been made, the building control authority may:
- withhold a completion certificate, or
- reject a final certificate.
This may prevent the lawful completion and occupation of the development.
Further information
For detailed guidance, legislation and levy rates, please visit: