{
  "url": "https://openlegislation.uk/draft-building-safety-levy-england-regulations-2025/regulation-68",
  "json_url": "https://openlegislation.uk/draft-building-safety-levy-england-regulations-2025/regulation-68.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": "regulation/68",
  "kind": "regulation",
  "number": "68",
  "heading": "Provision of payment information to the Secretary of State",
  "text": "(1) A collecting authority must prepare a building safety levy return for each financial quarter.\n(2) A building safety levy return relating to a financial quarter must be provided to the Secretary of State within 30 days of the end of that quarter.\n(3) A building safety levy return must include the following information—\n(a) the total of the notified building safety levy amounts, for the financial quarter, charged at the area rate shown in column 2 of the table in Schedule 3;\n(b) the total of the notified building safety levy amounts, for the financial quarter, charged at the area rate shown in column 3 of the table in Schedule 3;\n(c) the total of the notified building safety levy amounts, for all preceding financial quarters, charged at the area rate shown in column 2 of the table in Schedule 3, excluding—\n(i) amounts stated in levy liability notices that were given but subsequently cancelled whether in the financial quarter to which the return relates or a preceding financial quarter, and\n(ii) amounts paid in respect of building safety levy in the current and all preceding quarters;\n(d) the total of the notified building safety levy amounts, for all preceding financial quarters, charged at the area rate shown in column 3 of the table in Schedule 3, excluding—\n(i) amounts stated in levy liability notices that were given but subsequently cancelled whether in the financial quarter to which the return relates or a preceding financial quarter, and\n(ii) amounts paid in respect of building safety levy in the current and all preceding quarters;\n(e) the total amount of payments in respect of building safety levy made to the collecting authority during the financial quarter;\n(f) the total number of payments made by the collecting authority, during the financial quarter, under regulations 65 and 66 and the total amount of those payments;\n(g) the total amount of administrative expenses, as defined in regulation 69, incurred by the collecting authority during the financial quarter;\n(h) the total amount in respect of building safety levy to be paid by the collecting authority to the Secretary of State in relation to the financial quarter;\n(i) the total number of levy information spot checks carried out in the financial quarter and the number of those spot checks to which regulation 51 applies.\n(4) In this regulation, a “notified building safety levy amount” for a financial quarter is an amount of building safety levy stated in a levy liability notice that—\n(a) is given by the collecting authority during the financial quarter, and\n(b) is not cancelled before the end of that financial quarter.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273779/regulation/68",
    "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."
}