Building Safety Levy

Building Safety Levy - information for developers

The Building Safety Levy is part of the Government’s wider approach to ensure industry contributes to the costs of remediating building safety defects, while protecting leaseholders and taxpayers. Revenue raised through the levy will support remediation efforts and help make affected buildings safer for residents.

From 1 October 2026, the Building Safety Levy will apply to building control applications and initial notices for all new residential development in England, unless exempted.

The levy is charged on relevant building control applications and notices.

Building control full plans applications/initial notices/high rise building (HRB) applications for works providing at least one dwelling or a bedspace in Purpose Built Student Accommodation will have to include information for the purposes of the levy, otherwise the application may be rejected (or in the case of initial notices, local authority building control must reject the initial notice if levy information has not been included).

Developers will need to provide further information for levy calculation at commencement notice stage.

Local authorities with building control responsibility will act as levy collecting authorities.

Exemptions

Affordable housing, supported housing and any housing built by non-profit registered providers (and their wholly-owned subsidiaries) are exempt from the charge.
Small developments with fewer than ten units are exempt from the levy charge. The regulations list other types of building that are exempt.

Levy rates and charging information

The levy is charged based on residential floorspace.

Rates vary by local authority and whether the development is on previously developed land (which attracts a 50% discount).

For developments in Waverley, the current rates are:

£22.44 per m² (square metre) for previously developed land
£46.15 per m² (square metre) for land that is not previously developed

Rates are on our Building Safety Levy guidance, see section 2: Levy rates and calculations.

The levy charge is calculated by collecting authorities after applicants supply levy information and evidence at commencement notice stage.

Payment must be made to the collecting authority prior to the earlier of occupation or completion.

Disputes or failure to pay the levy charge

If a residential developer wishes to dispute 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 any final certificate until full payment has been received.

Frequently asked questions

Yes, information needs to be provided to the Local Authority for all works which relate to the provision of one or more new dwellings or one or more new bedspaces of PBSA, even if they do not meet the levy charging conditions.

The local authority will need to verify this.

The Building Safety Levy applies to certain new residential development and purpose-built student accommodation (PBSA). Whether you need to pay depends on whether your development meets the levy charging conditions or qualifies for an exemption.

You can check the full list of exemptions and eligibility requirements in the government guidance.

The levy is calculated using the chargeable floorspace of the development and the applicable levy rate for the local authority area.

Different rates apply depending on whether the site is previously developed on land.

You will need to provide information to the collecting authority as part of the building control process.

This includes:

information about the development and the number and type of dwellings or PBSA bedspaces;
information about the development of residential floorspace including the Gross Internal Area (GIA) of the dwellings and relevant communal areas;
information about the site, including whether it is previously developed land;
information and supporting evidence where an exemption is being claimed; and
any other information required by the Building Safety Levy forms or any additional information requested

You may need to provide plans or drawings to support the floorspace information provided.

Contact details

If you have any questions or queries about the levy, please contact the team at buildingsafetylevy@waverley.gov.uk.

Useful information to government webpages

For further information on the levy, read these publications by the UK Government.

The Building Safety Levy (England) Regulations 2025
The Building Safety Levy (Amendment) (England) Regulations 2026
Levy guidance (guidance, with methodology notes, process maps and proformas) - Building Safety Levy guidance
Direct link to levy rates Building Safety Levy: guidance - Section 2: Levy rates and calculations