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ARTICLE · 10 JULY 2026

Building Safety Levy: Key Changes Confirmed Ahead Of October Launch

Gowling WLG
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The UK Building Safety Levy is set to take effect on 1 October 2026, bringing significant cost implications for residential and mixed-use developments. Recent draft regulations have introduced crucial changes to the definition of previously developed land, which determines eligibility for a 50% levy discount. Understanding these amendments and their impact on brownfield site qualifications is essential for developers navigating the new regulatory landscape.

United KingdomReal Estate and Construction
Jessica Tresham
Jessica Tresham
Gemma Whittaker
Gemma Whittaker
Julia Dacre Field
Julia Dacre Field
Elayna Rattenbury
Elayna Rattenbury
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The Building Safety Levy (the Levy) is set to come into force on 1 October 2026. With fewer than three months to go, Government laid draft amending regulations on 2 July which make a number of important changes — most notably to the type of land which can benefit from a discounted levy rate.

This article explains what has changed, and what developers and stakeholders in the real estate sector need to do next. For background on how the Levy works, including rates, scope, exemptions and the collection process, please refer to our previous articles on the Building Safety Levy:

UK Building Safety Levy explained: what developers need to know before October 2026

Building Safety Levy: start date postponed until autumn 2026

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