The Building Safety Levy (England) Regulations 2025 have been approved by Parliament and were made on 19 November 2025. They set out how the Building Safety Levy will operate, this guidance should be read alongside the regulations.

The levy will come into operation on 1 October 2026. From this date, the levy will apply to all residential development in England, unless exempted.

The levy is charged on relevant building control full plans and building notice applications/initial notices/high rise building applications and works providing at least 1 dwelling or a bedspace in purpose-built student accommodation.

Applications will have to include information for the purpose of the levy, if levy information is not included, applications may be rejected (or in the case of initial notices, will be rejected).

Local authorities with building control responsibility will act as levy collecting authorities. Levy rates vary by local authority and whether the development is on previously developed land.

Affordable housing, supported housing and any housing built by non-profit registered providers (and their wholly-owned subsidiaries) is exempt from the charge.

The levy charge is calculated by collecting authorities following provision of information and evidence at the commencement notice stage. Payment must be made prior to the earlier of occupation and completion stage and must be made to the collecting local authority (the local authority where the proposed buildings are located).

If a residential developer wishes to dispute either the levy charge, a refund amount or the decision not to issue a refund, they can request a review by the collecting authority within 28 days. If a developer remains in dispute they can appeal the matter to the First Tier Tribunal.

Failure to pay the levy will mean the building control authority will withhold the completion certificate or reject the final certificate.

For further information on the levy please see the following publications by the UK government.