Building Safety Levy

Rate: £33.12 per square metre
Greenfield land (new/undeveloped land)

Reduced rate: £16.56 per square metre
Brownfield (previously developed land)

When the levy charges apply

• New dwellings - 10 or more new dwellings
• PBSA (purpose-built student accommodation) over 30 units 
• Conversion to create 10 or more residential units
• Extension to create 10 or more additional self-contained units or residential accommodation 
• Existing tower block extension upwards to create additional flats 
• Post development with 10 units/30 bedspaces will not be exempt and a charge will apply (50% for pre-developed land)
• Co living (HMO) modern residential living accommodation where development results in the creation of new residential floorspace that gives rise to chargeable dwellings. For example, the conversion of a commercial building to an HMO could be within scope of the levy.
• Post development with 10 units/30 bedspaces will not be exempt and a charge will apply (50% for pre-developed land)

Levy exemptions:

You will still need to apply under the Building Safety Levy, however, the following types will be exempt from charges:

• New dwellings (1-9)
• PBSA (purpose-built student accommodation) 1- 29 bedspaces
• Conversion to create 1-9 residential units
• Extension to create an additional self-contained unit or residential accommodation -granny annex, back garden bungalow - house for or sale/rent
  • Annexes would be included where they constitute a separate, levy-chargeable, self-contained dwelling.
• Existing tower block extension upwards to create additional flats - 1 – 9 units
• Co living (HMO) modern residential living accommodation HMOs would be included where development results in the creation of new residential floorspace that gives rise to chargeable dwellings. For example, the conversion of a commercial building to an HMO could be within scope of the levy.
• Supported housing
• Commercial/non-residential buildings (hotels, Shops, Offices etc)
• Communal space for residents
• Care homes
• Hospitals
• Accommodation for victims of abuse
• Children’s homes/family centres
• Monasteries, nunneries or similar
• Almshouse 
• Temporary accommodation for homeless people
• Social housing