Building Safety Levy

The Building Safety Levy (the levy) is a charge on most new residential developments (unless exempt) in England. The levy is designed to help fund the remediation of building safety defects and improve the safety of residential buildings.

The Building Safety Levy Regulations 2025 come into force on 1 October 2026.

The levy applies to relevant residential development where a building control application and notice is submitted on or after 1 October 2026.

The levy may apply to:

  • building control approval applications with full plans
  • initial notices
  • higher-risk building applications

Applicable works

The levy applies to developments resulting in the provision of:

  • 10 or more dwellings, or
  • 30 or more bed spaces in purpose-built student accommodation (PBSA)
  • certain residential-led developments that create new homes or student bed spaces

Exempt works

Ordinary residential dwellings

The following are exempt from the levy:

  • social or affordable housing
  • housing built by a non-profit registered provider of social housing (and their wholly owned subsidiary)

For information on what qualifies as social housing, refer to the government guidance on ordinary residential dwelling exemptions.

Buildings

The following building types are exempt:

  • school accommodation
  • care homes
  • secure residential institutions or premises for the supervision and rehabilitation of persons charged with or convicted of offences
  • hospitals
  • accommodation for victims of domestic abuse
  • children's homes, residential family centres or supported accommodation for children
  • hotels and hostels
  • monasteries, nunneries, seminaries and similar establishments
  • almshouses
  • temporary accommodation for homeless people

For further information, refer to government guidance on exempt buildings.

Developers seeking an exemption must provide the required information and evidence as part of the levy process.

Levy rates

Levy rates are set nationally by government and are charged by square metre of chargeable floorspace. The levy charge is calculated using information provided by the developer during the building control process.

Rates for previously developed and non-previously developed land:

Land type Levy rate
Previously developed land £12.29 per m2
Non-previously developed land £24.57 per m2

Levy rates are set by legislation and cannot be altered by Leeds City Council.

Levy payment

The developer (the person or organisation carrying out the residential development) is responsible for paying the levy. Information required for the levy must be submitted as part of the building control process.

Once the levy has been calculated, payment must be made before the earlier of:

  • occupation of the development, or
  • completion of the building works

Failure to pay the levy may result in a completion certificate not being issued or a final certificate being rejected.

Levy collection

Leeds City Council acts as the levy collecting authority for eligible developments.

Processes and notices

If the levy applies to your development, we will issue a levy liability notice.

This notice will confirm:

  • that the levy applies to the development
  • how the levy has been calculated
  • the amount payable

Notice of no charge

If the development is exempt from the levy, we will issue a notice of no charge.

Levy payment certificate

Once the levy has been paid in full, we will issue a levy payment certificate.

Find more information on the current process map on Gov.uk.

If you have any queries email buildingsafetylevy@leeds.gov.uk.

Further information