On 10th July 2025 the government laid its draft Building Safety Levy Regulations
before Parliament The Building Safety Levy (England) Regulations 2025. 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.
- From 1 October 2026 the levy will apply to all residential development in
England, unless exempted, please see the draft levy regulations The Building
Safety Levy (England) Regulations 2025 and levy guidance Building Safety Levy:
Guidance - Guidance - GOV.UK. - 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