Building Safety Levy

The Building Safety Levy

The Building Safety Levy is a tax, which developers will pay on building control applications for new residential development from 1 October 2026, subject to certain exemptions.  

The levy will pay for remediation, such as cladding on buildings, including where a developer cannot be held responsible or identified, and contribute to the remediation of social sector buildings. 

The Building Safety Levy (England) Regulations 2025 come into force on 1 October this year following parliamentary approval last autumn. 

The government published guidance last July explaining how the levy will work and the roles of various stakeholders who have an interest. The guidance also explains how exemptions from the levy work. 

Local authorities (LAs) with building control responsibility (district councils and equivalents) will be the collection agents for the levy. 

No changes to BSR assessments

From 1 October, the Building Safety Regulator will pass information from the building control applications it receives for higher-risk buildings to the collecting authority to determine if a levy payment applies. 

The introduction of the Building Safety Levy does not change how BSR assesses applications. We will continue to consider applications against the relevant statutory requirements and regulatory standards and decisions will be made independently of levy considerations.  

Decisions about when to submit an application are a matter for developers. Our approach is to assess every application on its merits and ensure that safety and regulatory standards are maintained.

Therefore, applications that meet the necessary requirements will continue to be approved through the normal regulatory process.  

However, the legislation is clear that where an application is invalidated or rejected and subsequently resubmitted, that resubmission is treated as a new application.

Applications after 1 October 2026

If an application is submitted before 1 October 2026, is invalidated or rejected, and then resubmitted on or  after 1 October 2026, it may be subject to the levy.  

Developers must ensure submissions are complete and of the required quality at the point they are made. BSR will not accommodate incomplete or rushed applications submitted to meet the levy deadline.  

Applications that do not meet the required standard may be rejected. The ‘Approval with Requirements’ route will also not be used to facilitate incomplete applications or to help applicants meet the levy deadline. 

Our priority is to protect residents and ensure that higher-risk buildings are designed and constructed safely, and we will continue to apply the legislation fairly and consistently.