What developments are exempt?
There are a number of exemptions from the Building Safety Levy.
These include certain:
- social housing;
- supported housing;
- affordable housing that meets the relevant statutory definition;
- developments by non-profit registered providers of social housing;
- schools and student accommodation provided by schools;
- hospitals;
- care homes and hospices;
- children's homes;
- accommodation for victims of domestic abuse;
- hotels and hostels;
- prisons and other secure residential accommodation;
- temporary accommodation for homeless people;
- accommodation for the armed forces; and
- Ministry of Defence and Crown properties.
The exemptions are subject to specific statutory definitions and conditions. Developers should not assume that a development is exempt without checking the relevant regulations and providing any required evidence.
The Government's guidance on exemptions is available on GOV.UK.
Developments containing both chargeable and exempt homes
A development can contain both chargeable and exempt dwellings.
For example, where a development includes both market-sale homes and social housing, the levy will generally apply to the chargeable homes but not the exempt social housing.
Where communal areas are shared by chargeable and exempt dwellings, the relevant proportion of the communal floorspace may be included in the levy calculation.
Developers should therefore provide sufficient information to allow Maldon District Council to establish which parts of the development are chargeable.
Changes to a development
If the development changes after the initial levy determination, the levy liability may need to be recalculated.
This can include changes to the amount of residential floorspace, the number or type of dwellings, the proportion of exempt accommodation or the status of the client.
Developers must provide updated information where required under the Building Safety Levy Regulations.
Depending on the change, this may result in an additional levy payment or a refund.