Building Safety Levy
Information about the coming levy
The Building Safety Levy Regulations 2025 were made on 19 November 2025 and will come into force on 1st October 2026. For more details, please visit
The Building Safety Levy (England) Regulations 2025 and Building Safety Levy: Guidance
What is the Building Safety Levy
The levy is a charge on most new residential developments (unless exempt) in England. It is designed to help fund building safety works.
When does it apply
The Building Safety Levy comes into force on Thursday, 1st October 2026. The levy is charged on relevant building control applications and notices. Building control full plans applications / initial notices / high-risk building applications.
Developments resulting in the provision of
- at least 10 dwellings, or
- at least 30 bedspaces in purpose-built student accommodation
The following works are exempt from the levy:
Ordinary residential dwellings: exemptions
- Social housing
- Housing built by a non-profit registered provider of social housing (and their wholly-owned subsidiary)
For information on what defines social housing under the regulations please see Ordinary residential dwellings: exemptions
Exempt buildings: general
- school accommodation,
- a care home,
- a secure residential institution or other premises for the supervision and rehabilitation of persons charged with or convicted of offences,
- a hospital,
- accommodation for victims of domestic abuse,
- a children's home, residential family centre or supported accommodation for children;
- a hotel or hostel,
- a monastery, nunnery, seminary or similar establishment,
- an almshouse, or
- temporary accommodation for homeless people.
For explanations of these building types see Exempt Building
Who collects the levy
The local authority with building control responsibility acts as the levy collecting authority. In this instance it will be Kirklees building control.
Levy rate
The levy rate is charged per square meter and will vary depending if the development is on previously developed land.
The charge is calculated by Kirklees following provision of information and evidence at commencement notice stage.
| Previously developed land rate | Non-previously developed land rate |
|---|---|
| £8.44/m2 | £16.88/m2 |
Note: The rate cannot be altered by Kirklees Council it is are set out in legislation and will differ between local authorities.
Who pays
The levy is payable by the 'Named Client'. See below for each application type and definition of named client.
| Application type | Definition |
|---|---|
| Application for building control approval with full plans | The person named as the client on the application or if no client is named the applicant. |
| Initial Notice / amendment notice | The person named on the notice as 'the person intending to carry out the works' |
| higher-risk building application | The person named as the client on the application |
When payment is made
Payment is to be made on or before the earlier of
- the completion notice date,
- the first date of occupation
Note: The whole payment is due before the first plot of completed and occupied.
When payment is not made
Building control will withhold the completion certificate or reject the final certificate.
To dispute the levy
A residential developer can request a review by the collecting authority within 28 days to dispute:
- the levy charge;
- a refund amount;
- or the decision not to issue a refund.
Note: If a developer remains in dispute after you have received the review outcome then you can appeal the matter to the first tier tribunal.
Processes and notices
(Process maps will be uploaded closer to the time)
- If the levy is applicable to your project, you will receive a 'Levy Liability Notice' with information outlining the charge payable.
- If your application is exempt from the levy charge you will receive a 'notice of no charge'.
- Once payment is collected you will receive a 'Levy Payment Certificate'.