When does the Building Safety Levy apply?
The levy applies to certain major residential developments where the relevant building control application or initial notice is submitted on or after 1 October 2026.
A development is generally a major residential development for Building Safety Levy purposes where the planning permission provides for:
- 10 or more new dwellings; or
- 30 or more new bedspaces in purpose-built student accommodation.
Developments of fewer than 10 new dwellings, or fewer than 30 new purpose-built student accommodation bedspaces, do not attract the levy.
The levy can apply where new residential floorspace is created through the construction of new buildings, extensions or changes of use. This can include the conversion of an existing building to residential use.
The levy does not apply to building control applications for residential developments submitted before 1 October 2026. There are also a number of specific exemptions, as set out below.