These draft Regulations are subject to the affirmative procedure requiring approval by the House of Commons and the House of Lords. Subject to the will of Parliament, the Regulations provide that the levy will start being charged from 1st October 2026.
The levy will apply to all residential development in England, unless exempted.
For more details, please visit:
- The Building Safety Levy (England) Regulations 2025 (draft legislation);
- 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).
More information for levy calculation will be given at commencement notice stage.
Who collects the levy
The local authority with building control responsibility acts as the levy collecting authority. Rates vary by local authority and whether the development is on previously developed land.
For more details, please visit: Building Safety Levy: Guidance - Section 2: Levy rates and calculations.
Who is exempt from the charge
- Affordable housing;
- supported housing;
- and any housing built by non-profit registered providers (and their wholly-owned subsidiaries).
Who calculates the levy charge
The collecting authority, after provision of information and evidence at the commencement notice stage.
To dispute the levy charge
A residential developer can request a review by the collecting authority within 28 days to dispute:
- the levy charge;
- a refund amount;
- or the decision not to issue a refund.
Note: If a developer remains in dispute they can appeal the matter to the First Tier Tribunal.
When to pay
This must be done prior to the earlier of occupation and completion stage.
It must be paid to the local authority acting as the collecting authority where the proposed buildings are located.
If payment is not made
The building control authority will withhold the completion certificate or reject the final certificate.