Building Safety Levy

Last updated: 24 September 2026

Next review: 24 September 2027

The Building Safety Levy is a new national levy introduced by the Government under the Building Safety Act 2022. It will apply to certain new residential developments in England from 1 October 2026.

The levy is designed to help fund the remediation of unsafe building cladding and improve building safety across the country. Developers of qualifying residential schemes will be required to pay the levy as part of the building control process.

As the local authority with building control responsibilities, we are required to collect the levy and transfer the funds to the Ministry of Housing, Communities and Local Government (MHCLG).

Who is required to pay the levy

The levy applies to most new residential developments in England that meet the criteria set out in the Building Safety Levy Regulations. The Building Safety Levy applies to:

new residential housing developments
purpose-built student accommodation (PBSA)
residential developments that meet the government's definition of a chargeable development

The levy is payable by the developer or client responsible for the development.

Developments that are exempt

Certain developments are exempt from the levy, including:

residential developments with fewer than 10 homes
affordable housing
supported housing
housing provided by registered non-profit housing providers and their wholly owned subsidiaries
other development types exempt under the Regulations

Developers may be required to provide evidence to support any exemption claim.

How we calculate the levy

The levy is charged on a £ per square metre basis using the amount of chargeable residential floorspace created by the development. Levy rates are set by the Government and vary between local authority areas,

Developments built on qualifying previously developed land (brownfield land) may be eligible for a 50% discounted levy rate, subject to meeting the criteria set out in the Regulations.

The applicable rates for each local authority area can be found in the Government's Building Safety Levy guidance.

Information required from developers

From 1 October 2026, developers will need to provide Building Safety Levy information alongside relevant building control applications and notices. Additional information will also be required before commencement to enable the levy charge to be calculated.

Applications that do not include the required levy information may be rejected.

Developers should refer to the Government's levy guidance and information forms when preparing submissions.

When levy payments are due

Once the levy has been assessed, a Levy Determination Notice will be issued confirming the amount payable.

The levy must be paid before the earlier of:

occupation of the development; or
completion of the development for building control purposes.

Failure to pay the levy may result in the withholding of the completion certificate or final certificate.

Reviews, refunds and appeals

If a developer disagrees with:

a levy determination
a refund decision
any other levy decision made by the collecting authority

they may request a review by the local authority within the timescales specified in the Regulations.

Following a review, appeals may be made to the First-tier Tribunal where permitted by the Regulations.

Further guidance

The Building Safety Levy is governed by national legislation and guidance issued by the Government.

Useful resources:

For the latest guidance, visit GOV.UK.

Find guidance on building regulations, choose the correct application type, and submit your application on the Make a building regulation application page.

Building Control team

If you have questions about how the Building Safety Levy applies to your development, contact the building control team.

BuildingSafetyLevy@walthamforest.gov.uk

Further information

When the Building Safety Levy applies

The levy applies to qualifying residential developments in England from 1 October 2026 and is linked to the building control approval process. It generally applies to new residential floorspace created through major residential development, unless an exemption applies.

Small development exemption

The levy does not apply to developments creating fewer than 10 homes.

Developers may still need to provide information to demonstrate that the development qualifies for the exemption.

Affordable and supported housing exemptions

The levy does not apply to:

affordable housing
supported housing
housing delivered by registered non-profit providers of social housing and their wholly owned subsidiaries

You will normally need to provide evidence to support an exemption claim.

Information required with a building control application

You must provide Building Safety Levy information when submitting relevant building control applications or notices.

Additional information and supporting evidence will be required before work starts so the levy can be assessed accurately.

Applications may be rejected if the required information is not provided.

Levy determination notices

Once the Council has assessed the information submitted, it will issue a Levy Determination Notice confirming:

the amount payable
how the levy has been calculated
any exemptions or discounts applied
payment arrangements and deadlines

Levy payment deadlines

The levy must be paid before the earlier of:

occupation of the development
building control completion

Failure to pay may result in completion certification being withheld.

Reviews and appeals

If you disagree with a levy determination, refund decision or another levy-related decision, you can request a review by the Council.

If you remain dissatisfied following the review, you may be able to appeal to the First-tier Tribunal.

Changes to a development after levy assessment

The Building Safety Levy Regulations include provisions for project changes, recalculations and refunds where appropriate.

You should notify the Council as soon as possible if there are material changes affecting:

floorspace
the number of homes
exemptions
discounts

Brownfield land discount

Brownfield land discount eligibility

To support regeneration and recognise the higher costs often associated with redeveloping previously developed land, qualifying developments receive a 50% discount on the standard Building Safety Levy rate.

Definition of previously developed land

The Government has adopted a definition based on the National Planning Policy Framework (NPPF), with specific amendments for Building Safety Levy purposes.

Regulations introduced in 2026 provide greater certainty about which sites qualify.

Qualifying for the brownfield discount

A development may qualify for the discounted rate if:

the site meets the levy definition of previously developed land
at least 75% of the planning permission red-line area meets the qualifying criteria
none of the specified exclusions apply

Evidence required for the brownfield discount

You may be required to provide:

planning history
site plans
a statement explaining the site's previous use
any other documents requested by the Council

The Council may carry out spot checks and request additional evidence before applying the discounted rate.

Example levy calculation

Standard levy calculation example

The following example is for illustration only.

Scenario

A developer proposes:

40 new homes
300 m² of chargeable residential floorspace
development within the Council's area
no exemptions apply

Assume the applicable levy rate is £59.97 per m².

Calculation

Chargeable floorspace: 300 m²

Building Safety Levy:

300 × £59.97 = £17,991.00

Levy payable: £17,991.00

Brownfield discount calculation example

If the same development qualifies for the 50% brownfield discount:

Standard levy rate: £59.97/m²

Discounted levy rate: £29.98/m²