Building Safety Levy

Developments on qualifying PDL may be eligible for a 50% discounted levy rate. The levy definition of PDL differs from the planning system definition of brownfield land and it should not assumed that a site qualifying as brownfield land for planning purposes will automatically qualify for the levy reduced rate. In addition to buildings, certain lawful permanent structures and surfaced areas may qualify as previously developed land – see regulations 20 and 21 of the Building Safety Levy (England) Regulations 2025 and Section 2, chapter 4 of the BSL guidance for the definition. A more full explanation can be found in the document attached below.

Examples include:

• Permanent buildings, or other man-made structure or erection, including any extensions to or parts of such buildings
• Roads and access roads
• Car parks and loading areas
• Hardstandings and surfaced yards
• Other permanent load-bearing surfaced areas

Wholly underground structures do not qualify as PDL for levy purposes and underground parts of buildings which extend beyond the above ground part of a building are exempt from the calculation. Also land used for agriculture, forestry, mineral extraction or waste disposal is not classed as previously developed land.

To qualify for the discounted rate, at least 75% of the land within the planning permission red-line boundary must meet the levy definition of PDL. Applicants claiming the discounted rate must provide supporting evidence.

Where the Building Control submission relates to the provision of one or more dwellings/one or more bedspaces of PBSA, if all the following charging conditions apply, the levy charge will be incurred:

• Works that constitute, or form part of a major residential development, including conversion/change of use - 10 or more new dwellings, or 30 or more PBSA (purpose-built student accommodation) bedspaces
• Works that result in the creation of residential floorspace
• The client is not an exempt person (a non-profit registered provider of social housing (or a wholly owned subsidiary company))

Some developments may not be liable for payment of the levy charge, the full exemption criteria are set out in regulations 13 and 15 of the Building Safety Levy (England) Regulations 2025 and see chapter 3.5 of the Building Safety Levy guidance.gov.uk, but include:

• Developments below thresholds
• Social, affordable or supported housing
• Care homes, hospitals, schools
• Hotels or hostels
• Temporary accommodation for people experiencing homelessness
• Housing delivered by non-profit registered providers (and their wholly owned subsidiaries)

A more full explanation can be found in the document attached below.

Note: Levy information/supporting evidence to claim exemption must be submitted with all Building Control applications/initial notices for residential development, as eligibility for exemption is determined by the local authority.

The works are classed as being part of a wider development if the associated planning permission is for a major residential development of 10 dwellings/residential floorspace or 30 new bed spaces or more. If the application for Building Control approval is for less than 10 dwellings/30 bedspaces, but the planning permission is for a major residential development, the application/initial notice will incur the levy charge.

When submitting for building control approval for works which relate to the provision of one or more new dwellings/one or more new bedspaces of PBSA, levy information/supporting evidence will need to be provided (application stage). The information form is attached below.

Note: If levy information is not included, the local authority may reject the application within the 5 week statutory period for rejecting an application, subject to any agreed extensions. The local authority will reject an initial notice within the 5 working day statutory period, if levy information is not submitted.

Submission of the first commencement notice is the statutory trigger for levy determination and it must include further levy information. This should be included with the 'Building Safety Levy charging information form – commencement stage' attached below.

This will allow the local authority to establish whether the development falls within the scope of the levy, and if it is chargeable, how much levy is due. Levy information will need to be provided for all of the works in the original Building Control application, not just those referred to in the commencement notice. Subsequent commencement notices for the same application should confirm that levy information has already been provided.

If the works meet the levy charging conditions, the levy information/supporting evidence provided as part of the first commencement notice will be used to calculate the levy charge.

Once the levy charge has been calculated the local authority will issue a levy liability notice, or notice of no levy charge, within 5 weeks (or 8 weeks if a spot-check is taking place).

The levy charge can be paid by the named client (developer) at any point between receiving the levy liability notice and notifying the local authority of completion, which must be done when works have been completed.

The whole levy charge for the application must be paid before a completion certificate can be issued for any of the works contained within it.

Once the whole levy charge for the application has been paid, a levy payment certificate will be issued within 2 weeks.

If changes are made to works which require the submission of a further application for Building Control approval, updated levy information must be provided as part of the application to reflect the changes (this does not apply if the original Building Control application was submitted prior to 1 October 2026).

Note. If the further information/levy update notice is submitted after the first commencement notice/levy liability notice has been issued, the levy will need to be recalculated and a revised levy determination notice will be issued.

A levy liability statement will need to be provided when giving notice of completion to the local authority for any of the works contained within the Building Control application. The form can be found attached below. This statement will need to confirm that either the levy charge has been paid in full, or a notice of no charge was issued and has not been cancelled.

Similarly, a statement from the named client must accompany the final certificate submitted to the local authority by the RBCA.

Note: The levy charge for the application must have been paid in full before a completion certificate for any of the works contained within it can be issued or a final certificate accepted.

A spot-check is a check to verify the submitted levy information and to confirm the correct levy charge has been calculated. If an application is subject to a spot-check the local authority will inform in writing no later than 5 weeks of receipt date of the commencement notice, with confirmation of the new date by which a levy liability notice or notice of no charge will be issued. Please note the local authority may request further information or evidence, in which case the date for issue of the levy liability notice/notice of no charge would be extended to 5 weeks, starting from the day after the further information/evidence is received.

If the local authority issues a new levy liability notice or notice of no charge or a revised levy determination notice after the original levy charge has been paid, and the new levy charge is lower (or zero), a refund would be due of the difference (where the refund amount is greater than the administrative cost that would be incurred by the collecting authority in issuing the refund).

If there is disagreement with a levy calculation, refund calculation, or a decision not to issue a refund, a review may be requested in writing, no later than 28 days after the levy liability notice (or revised levy determination notice), or decision regarding the refund, is given.

Note: Even if a dispute is ongoing, payment is required.

• Confirm the Building Control route - Building Control approval with full plans, Registered Building Control Approver (RBCA) initial notice, or Building Safety Regulator (see Section 3, chapters 7-9 Advice for developers)
• Check if the works are for a major residential development (10 or more dwellings or 30 plus PBSA bedspaces) and/or are part of a larger development under the same planning permission
• Identify if any exemptions or discounts apply

• Include completed Building Safety Levy Information (application stage) form
• Provide relevant planning permission reference(s) confirming if either the works included in the BC application and/or the works included in the planning permission will be for major residential development and site address details
• Provide number of new dwellings/PBSA bedspaces (net increase where applicable)
• Provide initial levy statement if exemptions may apply (with what supporting evidence you will provide at commencement stage)
• Provide initial levy statement if you consider the previously developed land discounted rate applies (with what supporting evidence you will provide at commencement stage)

Note: With regard to submission of an initial notice, where someone other than the named client submits the initial notice, the named client must provide a signed statement confirming that the levy information provided is accurate.

• Include completed Building Safety Levy Charging Information (Commencement Stage) form
• If the charging conditions are met, provide the relevant planning information together with the amount of floorspace (gross internal area in m², rounded to nearest whole number) for chargeable dwellings/PBSA and include any communal areas for residents:
• The number of dwellings intended to be affordable, supported housing or any other excluded use (if any);
• Evidence to support previously developed land status if claiming the discounted rate (Note. previously developed land is assessed against the planning red-line and the regulatory definition);
• Evidence for any exemption claims (tenure/provider status, planning obligations, supporting documents, etc.);
• If the charging conditions are not met, provide the relevant planning information and supporting evidence to explain why the levy is not payable

Note: In the case of initial notices it is the responsibility of the named client (developer) to send a copy of the commencement notice and accompanying levy information and evidence to the local authority within 2 working days of submitting it to the RBCA.

• After review of the submitted levy information the local authority will calculate the levy charge and issue either a levy liability notice or a notice of no charge within 5 weeks of the statutory receipt date
• The period is extended to 8 weeks if a spot-check is to be carried out.

Note: If selected for a levy information spot-check, you may be asked for further clarification/evidence.

• The named client (developer) pays the levy to the local authority, Bury Council – details of how to pay will be included in the levy liability notice
• The local authority will issue a levy payment certificate within 2 weeks of receiving the full levy payment

Note: The levy must be paid on or before the earlier of the completion notice date and the first date of occupation.

• You will need to submit a levy liability statement when giving notice of completion to the local authority for any of the works contained within the building control approval application/initial notice. The statement must confirm that either the levy charge has been paid in full, or a notice of no charge was issued and has not been cancelled.

Note: The levy charge for the application must have been paid in full before a completion certificate for any of the works contained within it can be issued or a final certificate accepted.