The Building Safety Levy (BSL) is part of the government's approach to make sure the development industry contributes to the cost of fixing building safety defects, while protecting leaseholders and taxpayers.
Money raised through the levy will help fund building safety remediation work and make affected buildings safer for residents.
From 1 October 2026, the Building Safety Levy applies to building control applications and initial notices for new residential developments in England, unless the development is exempt.
Links to the relevant regulations and guidance are at the end of this page.
When the levy applies
The levy applies to relevant building control applications and notices.
The following applications must include levy information:
- building control full plans applications
- initial notices
- high-rise residential building applications
These applications must provide at least one dwelling or a bedspace in purpose-built student accommodation.
If levy information is not included, the application may be rejected. Local authority building control must reject an initial notice if the required levy information is missing.
Developers must provide additional information to calculate the levy when they submit a commencement notice.
How the levy is calculated
Local authorities with building control responsibilities act as levy collecting authorities.
The levy is charged based on residential floorspace. Levy rates vary by local authority and whether the development is on previously developed land. Developments on previously developed land receive a 50% discount.
Levy rates in Woking
Previously developed land levy rate: £24.27 per square metre
Non-previously developed land levy rate: £48.54 per square metre
When the levy does not apply
The following developments are exempt from the levy:
- affordable housing
- supported housing
- housing built by non-profit registered providers and their wholly owned subsidiaries
Developments with fewer than 10 residential units are also exempt.
The regulations include other categories of exempt development.
Paying the levy
We calculate the levy after you provide the required levy information and supporting evidence when you submit a commencement notice.
You must pay the levy before either of the following happens:
- the development is occupied
- the development is completed
Reviews and appeals
If a residential developer disagrees with a levy charge, refund amount or a decision not to issue a refund, they can ask the collecting authority to review the decision within 28 days.
If the developer still disagrees with the outcome, they can appeal to the First-tier Tribunal.
What happens if you do not pay the levy
If you do not pay the levy, we will not issue:
- a completion certificate
- a final certificate
You must pay the levy in full before these certificates can be issued.
Further information
Read the following guidance and regulations for more information about the Building Safety Levy: