Building Safety Levy - 10 Key Questions

30 October 2025

The Building Safety Levy (Levy) is a tax on new residential development. It will be collected by local authorities and paid into a central pot to help fund cladding replacement.

It is estimated that the Levy will raise £3.4bn over 10 years. On 10 July 2025, draft regulations were laid before Parliament to implement the Levy and it will come into effect on 1 October 2026. It will apply in England only. In this briefing we answer some key questions on the Levy.

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