{
  "url": "https://openlegislation.uk/draft-building-safety-levy-england-regulations-2025/note",
  "json_url": "https://openlegislation.uk/draft-building-safety-levy-england-regulations-2025/note.json",
  "legislation": "ukdsi/2025/9780348273779",
  "legislation_title": "The Building Safety Levy (England) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-building-safety-levy-england-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision for the imposition of a Building Safety Levy (“the levy”) by reference to building control applications. These Regulations provide for who is liable to pay the levy, how it is to be calculated, when it is to be paid, and how the revenue collected is passed to the Secretary of State. They also set out the consequences for failure to provide information for the purpose of the levy and for failure to pay the levy.\n“Collecting authorities” are responsible for collecting and administering the levy. Regulation 4 designates local authorities as collecting authorities and provides how to identify the relevant collecting authority for a building control application.\nRegulation 2, Part 3 and Schedules 1 and 2 set out definitions and interpretative provisions in relation to key concepts in these Regulations.\nPart 4 and Schedule 3 make provision about when the levy charge arises, and how the charge is calculated. Regulation 15 provides that a levy charge will arise on a building control application for building work which creates or increases residential floorspace (Part 3 makes provision about “residential floorspace”) and which, either on its own or taken together with other development subject to a planning permission, provides at least 10 dwellings or at least 30 bedspaces in purpose-built student accommodation. The levy charge will not arise if the person who is liable to pay the levy (“the named client”) is exempt (regulation 13). Regulation 16 provides that the amount charged is calculated by reference to the chargeable floorspace (as set out in regulations 17 to 19, with again relevant provision made in Part 3) multiplied by the applicable area rate. Regulations 20 and 21 provide that the applicable area rate will be that set out in Schedule 3 in relation to the relevant collecting authority; different rates apply to work on previously developed sites.\nPart 5 makes provision about the payment of the levy. Regulations 22 and 23 and Schedule 4 identify the named client. Regulation 24 provides that the levy is to be paid by the date of the first completion notice or first date of occupation, whichever is earliest.\nPart 6 amends the Building Regulations 2010 (S.I. 2010/2214), the Building (Registered Building Control Approvers etc.) (England) Regulations 2024 (S.I. 2024/110, “the RBCA Regulations”) and the Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 (S.I. 2023/909, “the HRB Regulations”) to require that information related to the levy is to be included in certain applications and notices made to the local authority, to the registered building control approver or to the building safety regulator (“the regulator”) (regulations 25 to 31). If the required levy information is not included in an initial notice, amendment notice or a plans certificate combined with an initial notice, those notices must be rejected (regulation 29(6) and Schedule 5). If required information is not included in an application for approval with full plans or a higher-risk building application, the Building Regulations 2010 and HRB Regulations respectively provide that the relevant authority may reject the application.\nRegulations 32 and 33 also make provision for information to be shared by the regulator with the collecting authority, where the regulator receives an application or a commencement notice that includes levy information. Regulation 34 provides that the regulator is to inform the collecting authority when they receive notification of a change of named client. Regulation 35 requires a collecting authority to confirm to the regulator that it has received levy evidence from a named client within 10 working days where that is required.\nPart 7 makes provision about how and when the collecting authority must determine if the application is chargeable, calculating the levy charge and issuing levy determination notices: where the application is chargeable, the notice is a “levy liability notice” (regulation 39) and where it is not, the notice is a “notice of no charge” (regulation 40).\nPart 8 makes provision about the effect of further building control applications and the provision for information and assessment of the levy in these circumstances.\nPart 9 makes provision about spot checks by the collecting authority to assess the accuracy of levy information (regulations 46 to 51). Part 9 also makes provision for revised levy determination if a named client updates the levy information where they become, or cease to be, an exempt person or any of the dwellings become, or cease to be, exempt (regulations 52 and 53). A named client may also request a revised levy determination in certain circumstances, including where part of the building control approval to which the levy liability relates has lapsed (regulation 54).\nPart 10 provides that a collecting authority is to give a certificate when the levy is paid (regulations 55 and 56). Part 10 also amends the Building Regulations 2010, the RBCA Regulations and the HRB Regulations to require that information related to levy liability and payment is to be included in certain notices and declarations made to the local authority, to the registered building control approver or to the regulator (regulations 57, 59 and 61). Regulation 58 amends the Building Regulations 2010 to provide that the completion certificate must be withheld unless there is confirmation pursuant to regulation 63 that the levy liability has been paid or no levy is payable. Regulation 60 (and Schedule 5) amends the RBCA Regulations to provide that the final certificate must be rejected unless there is such confirmation. Regulation 62 amends the HRB Regulations to provide that the completion certificate application must be rejected unless there is such confirmation. Regulation 64 provides that the Secretary of State, when determining an application for a completion certificate, must also reject it unless there is such a confirmation.\nProvision is also made for refunds (Chapter 4). Regulation 65 provides that a refund is payable where, following a variation application, a levy update notice, a review or an appeal, the levy liability has been found to be lower than the levy payment made. Regulation 66 provides that the named client may apply for a refund where certain conditions are met, including where part of the building control approval to which the levy liability relates has lapsed. Regulation 67 makes provision about related notice requirements.\nPart 11 makes provision for collecting authorities to pay levy receipts, less an amount for administrative expenses, to the Secretary of State within 42 days of the end of the relevant financial quarter (regulation 69) and provide a return within 30 days of the end of the relevant financial quarter (regulation 68). Regulation 70 makes provision for the Secretary of State to make a payment if a collecting authority’s balance is negative at the end of any financial year.\nPart 12 makes provision for reviews of decisions relating to levy charges and refunds (regulations 71 and 72), and subsequent appeals to the First-tier Tribunal (regulation 73).\nPart 13 contains a review clause (regulation 74).\nAn impact assessment of the effect that this instrument will have on the costs of business, the voluntary sector and the public sector is published with an Explanatory Memorandum alongside the instrument on www.legislation.gov.uk and is available for inspection during office hours at the Ministry of Housing, Communities and Local Government, 2 Marsham Street, London, SW1P 4DF.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273779/note",
    "retrieved_at": "2026-10-30T14:38:50.608425+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}