Building Safety Levy (BSLevy)

The Building Safety Levy (the levy) is a tax on new residential buildings. The levy will be collected by local authorities, as local guardians of the building control process who have tax collection expertise. The income raised from the levy will contribute to fixing building safety defects across England, ensuring residents are safe.

Overview

The Building Safety Levy (BSLevy) is a charge that local authorities collect on behalf of HM Government. The Levy is intended to contribute to fixing building safety defects across England, ensuring residents are safe. The levy applies to new applications submitted on or after 1 October 2026.

All Building Control Full Plans and Initial Notice applications that invoice the creation of any new dwellings will be required to submit information required to determine if the levy is payable, at submission, commencement and completion stages.

The levy is payable on sites where 10 or more dwellings or 30 or more purpose-built student accommodation (PBSA) bedspaces are being created. This is determined at the planning application stage. If the planning permission is for 10 or more dwellings, any Building Control application for those works will be liable for the levy, even if it is for less than 10 dwellings or 30 PBSA bedspaces. 

Levy charging conditions:

  • Charging Condition 1: the works must constitute, or form part of, a major residential development;
  • Charging Condition 2: the works must result in the creation of new residential floorspace;
  • Charging Condition 3: the client is not an ‘exempt person’.

In order to be chargeable, the works in the application or notice must meet all 3 charging conditions.

If a Building Control application is liable for the levy it must be paid before a completion certificate can be issued.

Building safety levy guidance.

Ministry of Housing Communities and Local Government - Buidling Safety Levy information.

BSLevy Rates

Floorspace is calculated on the RICS definition of gross internal area and must be rounded to the nearest square metre. The East Suffolk standard Building Safety Levy rate is £27.97 per square metre, and the previously developed land (PDL) rate is £13.99 per square metre.

Chargeable development where planning permission is granted through permitted development rights may potentially be charged at the PDL Rate. 

PDL is defined as land which has had at least 75% of the red line area previously developed and has contained a building on it at any point on or after the 1 July 1948, with the following exclusions:

  • the building on the land is wholly underground;
  • the building on the land is used for agriculture or forestry;
  • the building that was most recently on the land was used for agriculture or forestry;
  • the land has been developed for minerals extraction
  • the land has been developed for waste disposal by landfill, or;
  • any operations carried out in, on, over or under the land are not lawful (within the meaning of section 191 of the Town and Country Planning Act 1990).

Exemptions:

  • The applicant/client is a non-profit registered provider of social housing;
  • Social housing on any development – affordable, social and intermediate rent dwellings, shared ownership dwellings, First Homes;
  • Supported housing;
  • school accommodation – meaning residential accommodation provided by a school for the use of its students;
  • accommodation for victims of domestic abuse;
  • hospitals;
  • children’s homes and residential family centres;
  • hotels and hostels;
  • monasteries, nunneries, seminaries, and similar establishments;
  • care homes and hospices;
  • secure residential accommodation such as prisons;
  • almshouses;
  • temporary accommodation for homeless people;
  • accommodation for the armed forces;
  • Ministry of Defence or Crown properties.

BS Levy Process and forms

Building Safety Levy Information (Application Stage) Building Safety Levy Charging Information (Commencement Stage)

The Collection Process

Levy information is required at submission, commencement and completion stages of an application.

1. Submission of a building control application

You must submit the Building Safety Levy Information (Application Stage) form with your Building Control application, accompanied by the following details, with evidence:

  • Confirmation of the planning permission details;
  • Number of dwellings or PBSA bedspaces.

2. Commencement

You must submit the Building Safety Levy Charging Information (Commencement Stage) form, accompanied by the following details, with evidence, if the levy charging conditions are met:

  • Confirmation of the planning permission details;
  • Number of exempt dwellings or PBSA bedspaces;
  • Number of dwellings or PBSA bedspaces that are not exempt;
  • Expected GIA upon completion of the works for each dwelling;
  • Expected GIA of communal areas & statement of use (chargeable/non-chargeable);
  • GIA of any existing residential floorspace if the building was already a relevant residential building;
  • Details of PDL condition compliance;
  • With a levy update notice or variation application only – confirmation if the planning information has changed or not, or for variation applications only, where no planning information was provided with the first commencement notice, confirmation that the works do not require planning permission, or confirm the planning permission under which the development is being carried out and, where applicable, that prior approval has been obtained or is not required.

You must submit the Building Safety Levy Charging Information (Commencement Stage) form, accompanied by the following details, with evidence, if the levy charging conditions are not met:

  • Confirmation of the planning permission details;
  • Confirmation as to why there is no levy charge;
  • With a levy update notice or variation application only – confirmation if the planning information has changed or not, or for variation applications only, where no planning information was provided with the first commencement notice, confirmation that the works do not require planning permission, or confirm the planning permission under which the development is being carried out and, where applicable, that prior approval has been obtained or is not required.

Once you have submitted all submission stage and commencement stage information the Infrastructure Team will issue a levy liability notice or a notice of no charge within 5 weeks. 

A minimum of 10% of applications are required to be spot checked to see if the information is correct. If your application is selected for a spot check then you will be notified in writing, and the time allowed to issue a levy liability notice or notice of no charge increases to 8 weeks.

Once any levy required is paid in full the Infrastructure Team will issue a levy payment certificate to you within 2 weeks.

3. Completion

The levy payment certificate, or a notice of no charge if applicable, will need to be submitted to Building Control as part of your notification of completion, and once payment is confirmed with the Infrastructure Team the completion certificate can be issued.

How to pay

We will issue a levy liability notice following receipt of all the required levy information, and this will detail the amount of Building Safety Levy due.

Payment options

Pay Online
You can make a payment on our website using a debit or credit card. Go to Online Payments and choose ‘Other Payments’, then choose Building Safety Levy in both the drop down boxes. Please make sure you have the payment reference from your levy liability notice to hand.
Pay by phone

You can make a payment by phone using a debit or credit card. Please call 0333 016 2000.

Please quote your levy liability notice reference or building control reference and the amount due when you are prompted. This information is detailed in your levy liability notice.

Please do not call this number if you have a general BSLevy enquiry. For BSLevy enquiries you can call 01502 523059 or email BSLevy@eastsuffolk.gov.uk.

BACS or Electronic transfer
East Suffolk Council
Sort code: 30-94-55
Account number: 80707960
 
Bank account address:
Lloyds Bank PLC
Lloyds Avenue
Cornhill
Ipswich
IP1 1AQ

Please include your payment reference from your levy liability notice or your building control reference otherwise we will not be able to match this to your account.