Building Safety Levy Guidance

The Building Safety Levy

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

When the levy applies

If you are applying for building control approval for:

  • one or more new dwellings, or
  • one or more Purpose-Built Student Accommodation (PBSA) bedspaces
  • conversions or changes of use from non-residential to major residential developments are also subject to the levy

You must consider whether your development meets the levy charging conditions and complete and submit the appropriate form alongside your application. If the levy information is not included, it will not be possible to register and validate your application.

How the levy is calculated

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).

Rates

CDC Previously Developed Land rate

CDC Non-Previously Developed Land rate

£16.78 per m2

£33.56 per m2

For the full list of authority rates see Levy rates and calculations - GOV.UK

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 that we will be unable to issue the completion certificate(s) for the project.

Exemptions

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

The full list of exemptions is as follows:

  • Accommodation for domestic abuse victims
  • Almshouses
  • Armed forces accommodation
  • Care homes and hospices
  • Children’s homes and residential family centres
  • Hospitals
  • Hotels and hostels
  • Ministry of Defence or Crown properties
  • Monasteries, nunneries and similar establishments
  • School accommodation
  • Secure residential accommodation (e.g. prisons)
  • Social housing
  • Supported housing
  • Temporary accommodation for homeless people

If you have any queries regarding The Building Safety Levy, please email bsl@cherwell-dc.gov.uk.

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