Building Safety Levy (BSL)

Find out more about the Building Safety Levy (BSL).

Building Safety Levy

The Building Safety Levy is a charge on some new residential developments in England.

Local authorities collect the levy through the building control process. The money raised helps fund work to improve building safety and fix unsafe residential buildings.

The levy came into force on 1 October 2026 under the Building Safety Levy (England) Regulations 2025.

When the levy applies

The levy may apply if your development: 

  • creates new dwellings 
  • creates new Purpose-Built Student Accommodation (PBSA) bedspaces 
  • converts a non-residential building into homes or PBSA 
  • increases the amount of residential floorspace in an existing building 

Developers must pay the levy before building work is completed, or the building is occupied, whichever happens first. 

The levy applies to major residential developments, which means 10 or more new dwellings, or 30 or more new PBSA bedspaces.

The levy can still apply where a development is built in phases or submitted through separate building control applications if it forms part of a wider major residential development.

Applications submitted before 1 October 2026

The levy does not apply to applications submitted before 1 October 2026. 

It also does not apply if those applications are later amended through amendment notices, change control applications or further applications for the same approved works.

However, if an earlier application is rejected and a new application is submitted on or after 1 October 2026, the levy may apply.

Responsibility for paying the levy

The person responsible for paying the levy is the client named on the building control application or notice. This is usually the developer or organisation carrying out the development.

Exempt developments

Some developments are exempt from the levy, including:

  • social housing 
  • supported housing 
  • school accommodation 
  • care homes and hospices 
  • hospitals 
  • children's homes 
  • accommodation for victims of domestic abuse 
  • temporary accommodation for homeless people 
  • prisons and secure accommodation 
  • hotels and hostels 
  • monasteries, nunneries and seminaries 
  • almshouses 

Housing associations and other non-profit registered providers of social housing are also exempt from paying the levy.

How the levy is calculated

The levy is charged per square metre of chargeable residential floorspace. 

The amount payable depends on:

  • the location of the development 
  • the amount of chargeable floorspace created 
  • whether the site qualifies as previously developed land 
  • any exemptions that apply 

Brighton & Hove’s levy rates are: 

  • £24.80 per square metre for previously developed land 
  • £49.60 per square metre for non-previously developed land

Developments built on previously developed land 

Developments built on qualifying previously developed land (often called brownfield land) receive a 50% discount on the standard levy rate.

Land is usually considered previously developed if it contains, or previously contained, buildings or permanent structures. 

The discount may not apply to land used for: 

  • agriculture or forestry 
  • mineral extraction 
  • landfill 
  • unlawful development 

For most schemes, at least 75% of the development site must qualify as previously developed land to receive the discounted rate.

Chargeable floorspace

Chargeable floorspace is the amount of new residential floorspace created by the development. 

This includes: 

  • new dwellings 
  • new PBSA accommodation 
  • communal areas used by residents, such as:  
  • corridors 
  • staircases 
  • entrance lobbies 
  • plant rooms 
  • residents' gyms 

It does not include: 

  • social housing floorspace 
  • supported housing floorspace 
  • exempt accommodation 
  • communal areas used only by exempt accommodation 

Floorspace must be measured using Gross Internal Area (GIA) in line with RICS guidance.

Conversions and change of use

The levy can apply to conversions where new residential floorspace is created. 

Examples include:

  • converting offices into flats 
  • converting commercial buildings into PBSA 
  • adding extra storeys to an existing residential building 

The levy is based on the additional residential floorspace created, not the existing floorspace already in use. 

Before you apply

You should check: 

  • whether your development meets the definition of a major residential development 
  • whether any exemptions apply 
  • how much chargeable floorspace will be created 
  • whether the site qualifies as previously developed land 
  • who is responsible for paying the levy 

If the levy applies, you will need to provide levy information as part of the building control process.