Building safety levy

The Building Safety levy is a tax on some new residential buildings to help fund remediation of building safety defects across England.

The Levy will introduce a new charge under The Building Safety Act 2022.

The Levy charge will apply to Local Authority full plans applications and initial notices from Registered Building Control Approvers (RBCA’s).

The Levy charge will be collected by the Local Authority and will come into operation from the 1 October 2026.

The Levy charge will apply to valid applications submitted on or after 1 October 2026 where the proposed work is:

10 or more dwellings
30 or more bed spaces in purpose built student accommodation (PBSA)
Mixed use developments where there is new residential floor space may also be included

Levy rates have been set by the government for each Local Authority area, the Levy rates are based on metre square of floor area of the development.

There are some exemptions to paying the charge and some discounted rates for certain uses of building or previously developed land.

Payment of the Levy must be made to the collecting authority before either the 1st occupation or 1st issue of a completion certificate/final certificate on the relevant development.

Failure to pay the Levy charge in full may result in the rejection of the final certificate or with holding a completion certificate.

Please seek your own guidance and advice on how the Building Safety Levy will affect you or work you are planning after 1 October 2026.

Further guidance can be obtained from:

Last updated 14 September 2026