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ARTICLE · 26 SEPTEMBER 2025

UK Building Safety Levy Explained: What Developers Need To Know Before October 2026

Gowling WLG
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The Building Safety Levy (the Levy), described by Government as a tax on new residential buildings, will come into effect in England on 1 October 2026.

United KingdomReal Estate and Construction
Gemma Whittaker
Gemma Whittaker
Julia Dacre Field
Julia Dacre Field
Daniel Leather
Daniel Leather
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The Building Safety Levy (the Levy), described by Government as a tax on new residential buildings, will come into effect in England on 1 October 2026.

With a target of raising £3.4 billion over approximately 10 years, the Levy is not just payable on higher-risk buildings but will apply to all new dwellings (subject to certain exceptions).

Draft secondary legislation has now been published in the form of The Building Safety Levy (England) Regulations 2025, alongside detailed guidance notes. These provide the clearest picture yet of how the Levy will function, pending parliamentary approval.

This article sets out how the Building Safety Levy will operate in practice, including which developments are chargeable or exempt, how the levy will be calculated and collected, and what developers need to prepare for ahead of its implementation.

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