Building Safety Levy
The Building Safety Levy
Starting 1 October 2026, developers will pay the Building Safety Levy on new residential building control applications, subject to certain exemptions.
It will fund building remediations like cladding, including social housing, where responsible developers cannot be identified or held liable.
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.
Frequently asked questions
What information will the Building Safety Regulator send to collecting authorities?
The Building Safety Regulator (BSR) will send collecting authorities information at key stages of the building control process to help them assess and calculate the building safety levy. This may include:
- details of a new building control approval application
- details of a subsequent stage application
- details of an approved change control application
- commencement notice information
- changes to client or dutyholder details
The information provided may include application reference numbers, applicant and client contact details, the number of residential units, and other levy-related information needed to assess or calculate the levy.
When will collecting authorities receive levy notifications from the BSR?
The BSR will send notifications at key points during the building control process, including:
- when an application for a new higher-risk building is approved
- when a subsequent stage application is approved
- when a major change control application is approved
- when a commencement notice is accepted
- when a change of dutyholder notification is received
Collecting authorities should use the information provided to support their levy assessment and collection activities.
What email address will levy notifications come from?
Levy notifications will be sent from noreply@buildingsafety.gov.uk Collecting authorities should ensure this address is recognised by their organisation’s email systems.
Where will levy notifications be sent?
The BSR will send notifications to the contact details that have been provided by the collecting authority through MHCLG.
What should I do if information in a levy notification appears incorrect or incomplete?
If information in a notification appears to be incorrect, incomplete or is missing, contact the Building Safety Regulator. They will direct your query to the appropriate team for investigation.
How do I tell the BSR that a development is exempt from the building safety levy?
A GOV.UK form will be provided for collecting authorities to notify the BSR when a development is exempt from the levy. Further details will be published when available.
How do I tell the BSR that a levy payment has been received?
A GOV.UK form will be provided for collecting authorities to notify the BSR when the levy has been paid. Further details will be published when available.
How do I update the contact details the BSR holds for my organisation?
If your organisation’s contact details change, contact the Building Safety Regulator. They will arrange for the information to be updated by the appropriate team.
Who should I contact if I have questions about calculating the building safety levy?
Questions about calculating the levy should be sent to buildingsafetylevy@communities.gov.uk
Who should I contact if I have questions about levy exemptions?
Questions about whether a development may be exempt from the building safety levy should be sent to buildingsafetylevy@communities.gov.uk
Will the BSR tell collecting authorities when information relevant to the levy changes?
Yes. For example, collecting authorities may receive updates when client or dutyholder details change, or when information affecting levy calculations is updated through a change control application.
What information will be included in a commencement notice notification?
A commencement notice notification may include details such as:
- the building control approval application reference
- the date the notice was submitted
- the commencement date
- the number of social or supported housing units
- gross internal area (GIA) information relevant to levy calculations
This information is provided to help collecting authorities calculate the levy payable.
What information will be included in a change control notification?
Where relevant, a change control notification may provide updated levy information, including changes to the number of residential units, social or supported housing units, or gross internal area figures. Fields may be left blank where information has not changed or has not yet been provided.
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