The Building Safety Levy

The levy will come into operation on Thursday 1 October 2026.

The Building Safety Levy (England) Regulations 2025 have been approved by Parliament and were made on 19 November 2025. They set out how the Building Safety Levy will operate; the guidance should be read alongside the regulations Building Safety Levy: Guidance - Section 1: Introduction - Guidance - GOV.UK.

The levy will come into operation on 1 October 2026. From this date, the levy will apply to all residential developments in England. The levy is to be charged on applications for works that result in new dwellings, change of use to residential purposes and/or new bedspaces in purpose-built student accommodation.

Included in the levy charge

The following are included in the Levy charge:

• Build to Rent.
• Purpose-built student housing.
• Private retirement housing.
• Communal areas.
• Conversions/change of use.
• Market-rate housing built by local authorities.

Exemptions

Following consultation, the following types of housing will be exempt:

• Social and affordable housing.
• Developments of fewer than ten units.
• NHS facilities, supported housing, care homes, children’s homes, domestic abuse facilities, residential care homes, criminal justice accommodation, and military establishments. 
• For-profit housing built by a not-for-profit registered provider (such as a housing association).
• Hotels, non-NHS hospitals, hospices, monasteries and nunneries, seminaries and religious colleges, drug/alcohol treatment centres, temporary accommodation for homeless people, and school accommodation. 
• Improvements to owner occupied homes and refurbishment.

Levy rates 

Local authorities with building control responsibility will act as levy collecting authorities. Levy rates are set by government for each local authority. Building Safety Levy: Guidance - Section 2: Levy rates and calculations - Guidance - GOV.UK.

The amount payable varies depending on size of residential floor space and location, there is also a discount for developments on previously developed land. 

The current levy rate for Royal Borough of Windsor and Maidenhead are:

• £42.17 per sqm for land that was not previously developed.
• £21.09 per sqm for previously developed land.

Applications will have to include information for the purpose of the levy, if levy information is not included, applications may be rejected. Initial Notices that do not contain the required levy information must be rejected.

The levy charge is calculated by collecting authorities following provision of information and evidence at the commencement notice stage. 

Payment must be made prior to the earlier of occupation and completion stage and must be made to the collecting local authority. Failure to pay the levy will mean the building control authority will withhold the completion certificate or reject the final certificate.

Paying the levy

The levy liability notice includes details on how to pay. It will also tell you how to request a review or appeal to the First-Tier tribunal. 

The payment must be cleared before completion of the building work or the occupation of the building, whichever is earlier.

Once payment is fully settled, we'll issue a levy payment certificate. 

A completion certificate cannot be issued and a final certificate will be rejected if the levy liability has not been fully settled.

If the developer disagrees with the levy charge, they may request a review within 28 days of the decision. If they remain dissatisfied with the outcome of the review, appeal can be made to the First Tier Tribunal.

Further advice for developers

This section is for anyone developing new residential dwellings or purpose-built student accommodation.           

New residential development may attract a levy charge.

Building Safety Levy: Guidance - Section 3: Advice for developers of residential buildings - Guidance - GOV.UK.