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The Building Safety Levy (BSL) is a tax on new residential buildings. The levy will be collected by local authorities, as local guardians of the building control process who have tax collection expertise. The income raised from the levy will contribute to fixing building safety defects across England, ensuring residents are safe.
Who pays the Building Safety Levy?
"major residential developments of 10 new dwellings or more"
The levy is a charge that developers must pay on certain building control applications / notices before completion of the building work or occupation of the building (whichever is earlier).
The levy is to be charged on certain applications for works that result in new dwellings and/or new bedspaces in purpose-built student accommodation (PBSA) and change of use to residential purposes.
How much is the BSL?
BSL is charged by floorspace, similar to the Community Infrastructure Levy. Chargeable floorspace is the new residential floorspace that will be created as a result of the works in the application.
The local rates are as follows:
Rates for other areas can be found in the guidance link at the bottom of this page.
Previously developed land draft rate / m2 ^
non-previously developed land draft rate / m2 *
When does this come in to force?
"The BSL will come into effect on 1 October 2026"
The Building Safety Levy will come into effect on 1 October 2026. Anyone submitting an application for building control approval relating to the provision of one or more dwellings and/ or one or more PBSA bedspaces on or after that date will be liable to pay the levy, save where an exemption applies.
The levy does not apply to existing applications for dwellings or PBSA that were submitted before 1 October 2026. If such existing applications are varied after 1 October 2026 (for example via a further full plans application for the same works, amendment notice or change control application) the levy does not apply to such applications.
Want to read more?
To find out more about the Building Safety Levy please visit Building Safety Levy: Guidance - Guidance - GOV.UK