These draft Regulations are subject to the affirmative parliamentary procedure and require approval by both the House of Commons and the House of Lords. Subject to Parliament’s approval, the Regulations provide that the levy will be introduced from 1 October 2026.
The levy will apply to all residential development in England, unless an exemption applies.
Further details can be found at:
- The Building Safety Levy (England) Regulations 2025 (draft legislation)
- Building Safety Levy: Guidance
The levy will be charged on relevant building control applications and notices.
Building control full plans applications, initial notices, and Higher-Risk Building (HRB) applications for works delivering at least one dwelling or a bedspace in purpose-built student accommodation (PBSA) must include the necessary levy information. If this information is not provided, the application may be rejected (and, in the case of an initial notice, must be rejected).
Further information on how the levy will be calculated will be provided at the commencement notice stage.
Who collects the levy
The local authority responsible for building control will act as the levy collecting authority. Levy rates will vary depending on the local authority and whether the development is located on previously developed land.
Further details can be found in Building Safety Levy Guidance – Section 2: Levy rates and calculations.
Exemptions and levy calculation
The levy does not apply to affordable housing, supported housing, or housing delivered by non-profit registered providers, including their wholly owned subsidiaries.
The levy charge will be calculated by the collecting authority following the submission of the required information and evidence at the commencement notice stage.
Disputing the levy charge
A residential developer may request a review by the collecting authority within 28 days in order to dispute:
- the amount of the levy charge;
- a refund amount; or
- a decision not to issue a refund.
If the developer remains dissatisfied following the review, the matter may be appealed to the First-tier Tribunal.
When to pay
Payment must be made before the earlier of occupation or the completion stage. The levy must be paid to the local authority acting as the collecting authority for the area in which the proposed buildings are located.
If payment is not made
If the levy is not paid, the building control authority will withhold the completion certificate or reject the final certificate.