The new Building Safety Levy coming into force on 1 October 2026

The Building Safety Levy (England) Regulations 2025 have now been made.  They will come into force on 1 October 2026.

Key points to note include:

• The regulations will apply to England.
• They will apply to building control applications in relation to major residential developments made after 1 October 2026.
• Major residential developments are those with more than 10 dwellings or 30 bedspaces in purpose-built student accommodation.
• Buildings that are exempt from paying the levy include hospitals, care homes, secure residential institution or other premises for the supervision and rehabilitation of persons charged with or convicted of offences, residential accommodation provided by a school for the use of its students, accommodation for victims of domestic abuse, children’s homes, residential family centre or supported accommodation for children, hotels or hostels, and temporary accommodation for homeless people.
• There are also certain exempt persons. These are non-profit registered provider of social housing and any company that is a wholly owned subsidiary of a non-profit registered provider of social housing.
• The levy rates will depend on the area of the country that the development is to take place. Full details of the levy rates for each area of the country can be found at schedule 3 of the Regulations.
• There will be lower rates if the site has been previously developed land.
• That is land that was developed on or after 1 July 1948.  The previously developed land regulations are quite complex to navigate and will need investigation on a case by case basis, but it is worth noting that the following do not amount to previous development:
  
  - where the building was used for the purposes of agriculture or forestry is situated on the land;
  
  - where the building that was most recently situated on the land was a building used for the purposes of agriculture or forestry;
  
  - land that has been developed for minerals extraction; or
  
  - land that has been developed for waste disposal by landfill.

Look out for our detailed briefing on the new levy which will be published shortly.