The Building Safety Levy
Building Safety Levy to come into effect 1 October 2026
Developers submitting certain residential building control applications will need to consider the new Building Safety Levy from 1 October 2026.
The Building Safety Levy (England) Regulations 2025 were made on 19 November 2025. The levy will help fund the remediation of building safety defects across England.
Affected developments
The levy will apply to relevant building control applications and initial notices submitted on or after 1 October 2026 where the work creates:
- at least 10 new dwellings, or
- at least 30 new bedspaces in purpose-built student accommodation.
Mixed-use developments and conversions may also be liable where they create sufficient new residential accommodation.
The levy will not normally affect applications submitted before 1 October 2026, even if the developer varies them after that date. However, an application rejected and resubmitted on or after 1 October 2026 may become liable for the levy.
Applications must include the required levy information. We may reject an application if this information is missing and must reject an incomplete initial notice.
Note: Levy information must be provided for all residential dwellings and bedspaces, even where the development falls below the liability thresholds.
Levy calculations
The levy will be calculated based on the amount of chargeable residential floorspace, measured in square metres (m²)
Levy rates have been set by the Government. Rates vary according to the local authority area in which the development is located. Developments on qualifying previously developed land may receive a 50% discount on the levy rate. To qualify, at least 75% of the land within the relevant planning permission boundary must generally meet the definition of previously developed land.
Vale of White Horse District Council levy rates:
£31.07 per m² for non-previously developed land.
£18.51 per m² for previously developed land.
Please view the official levy rates and calculation guidance.
Exempt developments
There are exemptions from the levy for certain uses of buildings.
Exemptions include:
- School accommodation
- Care homes
- Secure residential institutions
- Hospitals
- Accommodation for domestic abuse victims
- Children’s homes and family centres
- Hotels / hostels
- Monastery / Nunnery / Seminary developments.
- Almshouse’s
- Temporary accommodation for homeless people
- Affordable / Social / Supported housing
Please see The Building Safety Levy (England) Regulations 2025, Schedule 1 Exempt Buildings for further clarification on exemptions.
Payment and completion certificates
Our local authority will act as the Building Safety Levy collecting authority for developments within the local authority area, including building control services which are provided by Registered Building Control Approvers or the Building Safety Regulator.
The levy charge will be calculated once the required information and supporting evidence has been provided at commencement stage.
Developers must pay the levy before the earlier of:
- Occupation of the development, or,
- Completion of the building work.
If the levy is not paid, we reserve the right to withhold the completion certificate or reject a final certificate.
Reviews and appeals
A developer may request a review where there is a disagreement with the levy charge, refund amount or decision not to refund.
The developer must request a review from the collecting authority Vale of White Horse District Council within 28 days. If the review does not resolve a dispute, the developer may appeal to the First-tier Tribunal.
Further information
The Building Safety Levy (England) Regulations 2025
The Building Safety Levy guidance
