From 1 October 2026, a new Building Safety Levy will be charged on residential developments in England. This is subject to Parliament approving the draft Regulations laid on 10 July 2025.

Who is affected

The levy applies to developments that create at least one dwelling or a bed space in purpose-built student accommodation, where a relevant building control application or notice is submitted.

Exemptions

The following developments will be exempt:

• housing built by non-profit registered providers and wholly owned by subsidies
• affordable housing
• supported housing

Required information from developers

Developers must give the following:

• levy information if the building application is higher-risk
• full plan applications
• initial notices

Missing required information may cause rejection or mandatory rejection for initial notices.

Further evidence

Additional information for levy calculation will be collected at commencement notice stage. The collecting authority will calculate the charge following that evidence.

Payment timing

Payment must be made to the local authority acting as the collecting authority, before the earliest of occupation and completion of the development.

Collection and enforcement

Levy rates vary by local authority and on whether the development is on previously developed land. Rates are published in the GOV.UK rates table and guidance.

Collecting authority

Local authorities with building control responsibility will act as levy collecting authorities and transfer funds to central government.

Enforcement

Failure to pay allows the building control authority to withhold the completion certificate or reject the final certificate.

Disputes and appeals

Developers can request a review from the collecting authority within 28 days if they dispute the charge, a refund amount or a decision not to issue a refund. Unresolved disputes may be appealed to the First Tier Tribunal.

Further information

We are unable to answer enquiries about the Building Safety Levy currently as parliament is yet to agree to the draft regulations. Once agreed, we will then prepare for the introduction of this new levy. Once introduced, the council will be required to collect funds and transfer them to the government.

You can read the draft regulations on the regulations website. For Building Levy Guidance, methodology and the levy rates table, visit the dedicated government webpage.