From 1 October 2026, the Building Safety Levy applies to most new residential developments in England. The levy is collected through the building control process and helps fund the remediation of building safety defects.
The Building Safety Levy is part of the government's approach to ensure the development industry contributes to the cost of making affected buildings safer, while protecting leaseholders and taxpayers.
When the levy applies
The levy applies to building control applications and initial notices for new residential development in England unless the development is exempt.
If your development is subject to the levy, you must provide levy information as part of your building control application. Applications and notices may be rejected if the required information is not provided.
The Building Safety Levy applies from 1 October 2026.
Who pays the levy
The levy applies to developers carrying out new residential development. Local authorities with building control responsibilities act as levy collecting authorities.
The amount payable is based on residential floorspace. Levy rates vary by local authority area and whether the development is on previously developed land.
Developments on previously developed land receive a 50% discount on the applicable levy rate.
Developments that are exempt
Some developments are exempt from the levy, including:
- affordable housing
- supported housing
- housing built by non-profit registered providers and their wholly owned subsidiaries
- small developments with fewer than 10 units
The legislation also sets out other exemptions that may apply.
How the levy is calculated and paid
The levy charge is calculated after the applicant provides levy information and supporting evidence at commencement notice stage.
Payment must be made to the collecting authority before the earlier of:
- occupation of the development
- completion of the development
If you disagree with a levy decision
If you disagree with:
- the levy charge
- a refund amount
- a decision not to issue a refund
You can ask the collecting authority to review the decision within 28 days.
If you still disagree with the outcome, you can appeal to the First-tier Tribunal.
! Warning If the levy is not paid, the building control authority may withhold a completion certificate or reject a final certificate until payment has been received in full.
Further guidance
Detailed guidance, levy rates and legislation are available from GOV.UK.