Section 2: Levy rates and calculations

This section sets out the levy rates in each local authority and explains details such as the previously developed land levy rate.

Chapter 4. How the Building Safety Levy is calculated

4.1 How the Levy rates work

The government has set and listed levy rates (the ‘applicable area rate’) for each local authority area in Schedule 3. This is the rate that is charged per square metre of chargeable floorspace (see chapter 4.3) in a chargeable development (see regulation 20). In addition, the government has set levy rates for each local authority for development being constructed on previously developed land, sometimes known as brownfield land (see regulations 20 and 21 as discussed in chapter 4.2). The previously developed land levy rate is half that of the standard levy rate, recognising that the costs of building on this type of land are often higher.

The levy rates per square metre for each local authority area are laid out in Schedule 3 (see chapter 5.

The levy rate for each building is the levy rate for the local authority area in which that building is located (regulation 20).

If a building spans more than one local authority area, the levy rate for that building is the levy rate for the local authority area in which the greater part of the building is situated (regulation 4(2)).

The Levy applies to England only. If a development spans the border between England and Wales or Scotland, the buildings which are wholly situated within England will be subject to the levy charge, and the levy rate for those buildings is the levy rate for the local authority area in which those buildings are situated (regulation 20). A building which spans the border of England and either Wales or Scotland is not subject to the levy charge.

The Scottish Government has announced that it plans to introduce its own, separate, Scottish Building Safety Levy from 1 April 2027. For more information, please visit Building Safety Levy - Taxes

4.2 Previously Developed Land

Chargeable developments which are constructed on previously developed land (PDL), sometimes known as brownfield land, will be charged using a 50% discounted levy rate (see regulations 20 and 21), to reflect the often higher cost of developing this type of land.

All chargeable development where planning permission is granted through permitted development rights will be charged using the PDL discounted rate (see regulation 20). When is permission required? - GOV.UK

For other types of development, for the purposes of charging the levy, PDL is defined as land which either has a building on it, or had a building on it at any point on or after the 1st July 1948 (see regulation 21). However, land is not PDL if:

  • the building on the land is used for agriculture or forestry,
  • the building that was most recently on the land was used for agriculture or forestry,
  • the land has been developed for minerals extraction, or
  • the land has been developed for waste disposal by landfill.

The definition of ‘agriculture’ and that of ‘building’ is that used by the Town and Country Planning Act 1990.

In order to qualify for the PDL discounted rate, at least 75% of the land within the redline boundary of the development (as specified by the planning permission) in which the works are being constructed must meet the definition of PDL set out above – this is known as a ‘previously developed site’. This is judged on the date the planning permission is granted (or if earlier the date development was begun). Where works in an application for building control approval form part of a wider development, it is the area of the planning permission for the wider development which is relevant to qualifying for the PDL rate. For example:

  • On Site A, 80% of the land within the planning permission redline is PDL. A building control approval application with full plans is submitted for twenty houses (“application A”), constructed on the 20% of the land, which is not previously developed. Application A is charged at the discounted PDL rate, as more than 75% of the land within the planning permission redline is PDL.
  • On Site B, 60% of the land within the planning permission redline is PDL. A building control approval application with full plans (“application B”) is submitted for twenty houses, constructed on the 60% of the land which is previously developed. Application B is charged at the standard levy rate, as less than 75% of the land within the planning permission redline is PDL.

4.3 Chargeable floorspace

Chargeable floorspace is the new residential floorspace that will be created as a result of the works in the application, or notice being carried out (see regulations 17 to 19). New residential floorspace (defined in regulation 10) is the floorspace of new dwellings, new PBSA and new chargeable communal areas (in whole or in part) (see regulation 11 and chapter 4.4), and is not the floorspace of social housing or supported housing. The floorspace of any exempt accommodation contained within the application or notice (see chapter 3.5 on exemptions) is not chargeable floorspace.

Floorspace should be measured using gross internal area (GIA) (see regulation 12). For guidance on how this should be measured and what areas of a building should be included in the GIA, please see the Royal Institution of Chartered Surveyors’ Code of Measuring Practice, 6th Edition

4.4 Communal areas

The floorspace of communal space for residents which is for the (whole or partial) benefit of the occupants of chargeable dwellings or PBSA is chargeable (see regulations 11, 18, and 19). For example, in a block of all chargeable flats, all communal areas in the building are chargeable. This includes stairways, lobbies, landings, service areas of the building such as plant rooms, and any other areas which are solely for the use of occupants. For example, a gym within a block of all chargeable flats which is only for the use of occupants is chargeable floorspace. A gym with members who are not resident would not be in scope of the levy as areas that are for use by the general public are not chargeable (regulation 11(3)).

Communal areas which are intended to be used only by exempt dwellings, or other excluded areas (e.g. a landing on a floor of flats all classed as social housing, or a staff entrance to a retail space on the ground floor of a block of flats) are not chargeable.

Where communal areas are intended to be used by both exempt units (i.e. exempt dwellings, and other exempt units such as a retail or office space) and chargeable units (i.e. chargeable dwellings or PBSA) on the development, a proportion of the floorspace of that communal area is chargeable. This proportion of the communal floorspace is equivalent to the floorspace of the chargeable units as a percentage of the total floorspace of exempt and chargeable units using the communal area (see regulations 11, 18, and 19). The chargeable percentage of communal floorspace should be determined by considering the proportion of exempt and chargeable units that use the communal area across the whole development for which there is planning permission (see regulation 11 (4)), not just those in the building containing the communal area.

Example 1: A building control application is submitted for a block of flats. A lobby in the block of flats provides access to both chargeable dwellings and exempt dwellings. The floorspace of the chargeable dwellings (FCD) is 500m2, the floorspace of the exempt dwellings (FED) is 200m2, and the floorspace of the lobby is 50m2 (FL). Divide the floorspace of the chargeable dwellings by the floorspace of the chargeable and exempt dwellings combined. Then multiply this by the floorspace of the lobby, to obtain the total chargeable floorspace of the lobby (CFL). The chargeable floorspace of the lobby is 35.71m2:

Example 2: A building control application is submitted for block of flats A within a wider development for blocks A, B, and C. Block A and block B consist of chargeable dwellings, and block C consists of exempt dwellings. Block A contains a residents’ car park in the basement, which will be used by residents of all of blocks A, B, and C. When calculating the chargeable floorspace of the car park, the floorspace of flats within blocks A, B, and C should all be taken into account. The total floorspace of the flats within block A (FA), which is 1200m2, and the total floorspace of the flats within block B (FB), which is 1500m2, should be added together. This figure should then be divided by the total floorspace of the flats within block A, block B, and block C (FC, which is 1900m2). This figure should then be multiplied by the total floorspace of the car park (FCP), which is 40m2, to obtain the total chargeable floorspace of the car park (CFCP). The chargeable floorspace of the car park is 23.47m2: 

The chargeable floorspace for each building in an application or notice should be calculated separately (using the steps in regulations 16 – 19) and then added together to give the total levy charge for an application or notice. If the total chargeable floorspace for a building is a negative number, the chargeable floorspace for that building is treated as nil.

Communal areas which form part of a building which does not itself contain dwellings or PBSA is not levy chargeable even if used by residents of other chargeable parts of the development, e.g. a bin store for the use of occupants of dwellings, which is in a building which does not contain dwellings.

4.5 Conversions and reconfigurations

Building work which results in new residential floorspace is chargeable, subject to satisfying the levy charging conditions (see regulations 15 and 17 as discussed in chapter 3.4). This includes changes of use (‘conversions’) of buildings which were previously used for other purposes.

For example, when converting an existing office building into a block of 12 levy-chargeable flats, the floorspace of those flats and any communal space (see regulations 18 and 19) which serves them is chargeable, as new residential floorspace has been created, even if there is no change to the overall footprint of the building.  

Where works are carried out to a building which is already used for a levy-chargeable residential use, only new residential floorspace created as a result of those works is chargeable, subject to satisfying the levy charging conditions (see regulations 15 and 17, as discussed in chapter 3.4). For example, if works are carried out to refurbish a block of levy-chargeable flats and add additional storeys (and the new storeys contain 10 or more new levy-chargeable flats) the floorspace of the new flats and any new communal areas (see regulations 18 and 19) which serve them will be chargeable. The floorspace of existing flats is deducted from the proposed total floorspace of flats to give the chargeable flats floorspace. The floorspace of existing communal areas is deducted from the proposed total floorspace of communal areas to give the chargeable communal floorspace.

If a client is reconfiguring a building already used for residential use which would attract a levy charge, and removing some existing residential floorspace whilst adding new residential floorspace elsewhere, the net additional residential floorspace is chargeable (subject to satisfying the levy charging conditions – see chapter 3.4). Calculate the net additional chargeable dwelling/PBSA floorspace (see regulation 17) and the net additional chargeable communal floorspace separately (see regulations 18 and 19).

  • To obtain the total chargeable dwellings/ PBSA floorspace, calculate the total floorspace of the dwellings/PBSA upon the completion of the works in the application, and subtract the total floorspace of the original dwellings/PBSA (i.e. before the works have begun).
  • If communal areas are not shared with non-chargeable units, calculate the total floorspace of the communal areas upon the completion of the works in the application, and subtract the total floorspace of the original communal areas (i.e. before the works have begun).
  • If use of existing or proposed communal areas is shared between chargeable and non-chargeable units, then the total chargeable proportion of the existing communal areas should be deducted from the total chargeable proportion of the total proposed communal areas in order to give the net chargeable communal areas.

Then, add the net additional dwelling floorspace and the net additional communal floorspace to obtain the total chargeable floorspace for the building.

Chapter 5: Table of levy rates by local authority

The local authority area of Previously Developed Land levy rate (£) Non-Previously Developed Land levy rate (£)
Adur 19.45 38.91
Amber Valley 10.56 21.12
Arun 17.73 35.47
Ashfield 9.69 19.38
Ashford 16.99 33.98
Babergh 14.63 29.26
Barking and Dagenham 21.23 42.47
Barnet 31.68 63.35
Barnsley 8.30 16.60
Basildon 18.02 36.04
Basingstoke and Deane 19.10 38.20
Bassetlaw 8.97 17.93
Bath and North East Somerset 19.60 39.20
Bedford 17.11 34.23
Bexley 24.00 48.00
Birmingham 14.62 29.23
Blaby 14.23 28.47
Blackburn with Darwen 7.28 14.55
Blackpool 7.78 15.57
Bolsover 9.60 19.20
Bolton 10.07 20.15
Boston 10.50 21.00
Bournemouth, Christchurch, and Poole 17.65 35.29
Bracknell Forest 19.88 39.76
Bradford 8.73 17.45
Braintree 16.56 33.12
Breckland 12.21 24.42
Brent 32.35 64.69
Brentwood 23.29 46.58
Brighton and Hove 24.80 49.60
Bristol, City of 21.48 42.97
Broadland 14.95 29.89
Bromley 24.81 49.63
Bromsgrove 17.24 34.48
Broxbourne 20.35 40.70
Broxtowe 12.95 25.90
Buckinghamshire 19.39 38.78
Burnley 6.80 13.60
Bury 12.14 24.29
Calderdale 8.06 16.12
Cambridge 25.44 50.87
Camden 43.56 87.12
Cannock Chase 12.78 25.57
Canterbury 18.19 36.38
Castle Point 16.85 33.70
Central Bedfordshire 17.00 34.01
Charnwood 13.56 27.12
Chelmsford 18.16 36.32
Cheltenham 15.67 31.35
Cherwell 16.78 33.56
Cheshire East 12.39 24.77
Cheshire West and Chester 12.42 24.85
Chesterfield 9.38 18.75
Chichester 19.99 39.98
Chorley 10.14 20.27
City of London 43.52 87.04
Colchester 16.37 32.74
Cornwall 14.79 29.58
Cotswold 20.55 41.10
County Durham 6.35 12.70
Coventry 13.79 27.58
Crawley 20.70 41.40
Croydon 26.01 52.03
Cumberland 7.31 14.63
Dacorum 24.10 48.19
Darlington 7.69 15.38
Dartford 18.64 37.28
Derby 11.21 22.42
Derbyshire Dales 14.51 29.02
Doncaster 8.66 17.32
Dorset 17.24 34.48
Dover 15.19 30.38
Dudley 14.09 28.17
Ealing 33.24 66.47
East Cambridgeshire 13.28 26.57
East Devon 17.03 34.06
East Hampshire 20.09 40.18
East Hertfordshire 20.98 41.95
East Lindsey 10.07 20.14
East Riding of Yorkshire 9.92 19.85
East Staffordshire 10.87 21.75
East Suffolk 13.99 27.97
Eastbourne 18.80 37.61
Eastleigh 16.97 33.95
Elmbridge 21.08 42.17
Enfield 22.06 44.13
Epping Forest 23.09 46.18
Epsom and Ewell 28.31 56.62
Erewash 11.86 23.72
Exeter 16.17 32.35
Fareham 18.03 36.05
Fenland 10.62 21.23
Folkestone and Hythe 15.04 30.07
Forest of Dean 14.83 29.66
Fylde 10.88 21.77
Gateshead 7.97 15.93
Gedling 11.78 23.56
Gloucester 14.42 28.83
Gosport 16.19 32.37
Gravesham 18.23 36.46
Great Yarmouth 11.12 22.24
Greenwich 27.16 54.33
Guildford 23.07 46.15
Hackney 35.75 71.51
Halton 10.52 21.04
Hammersmith and Fulham 45.94 91.87
Harborough 14.74 29.47
Haringey 33.33 66.66
Harlow 19.87 39.75
Harrow 29.94 59.88
Hart 23.06 46.13
Hartlepool 6.41 12.82
Hastings 15.11 30.21
Havant 17.41 34.83
Havering 23.84 47.68
Herefordshire, County of 13.47 26.94
Hertsmere 23.69 47.37
High Peak 13.72 27.43
Hillingdon 27.33 54.66
Hinckley and Bosworth 13.39 26.79
Horsham 20.79 41.57
Hounslow 29.15 58.29
Huntingdonshire 14.56 29.12
Hyndburn 7.41 14.83
Inner Temple 43.52 87.04
Ipswich 12.79 25.58
Isle of Wight 14.71 29.42
Isles of Scilly 14.79 29.58
Islington 39.52 79.04
Kensington and Chelsea 50.17 100.35
King’s Lynn and West Norfolk 10.58 21.16
Kingston upon Hull, City of 8.29 16.58
Kingston upon Thames 28.84 57.68
Kirklees 8.44 16.88
Knowsley 9.95 19.91
Lambeth 30.77 61.54
Lancaster 10.22 20.44
Leeds 12.29 24.57
Leicester 13.64 27.29
Lewes 20.07 40.13
Lewisham 27.42 54.84
Lichfield 15.29 30.58
Lincoln 11.06 22.12
Liverpool 10.81 21.61
Luton 19.22 38.44
Maidstone 17.58 35.15
Maldon 16.90 33.81
Malvern Hills 14.78 29.56
Manchester 14.22 28.44
Mansfield 9.12 18.23
Medway 16.12 32.24
Melton 11.96 23.93
Merton 29.51 59.02
Mid Devon 13.49 26.98
Mid Suffolk 14.26 28.53
Mid Sussex 20.12 40.23
Middle Temple 43.52 87.04
Middlesbrough 6.80 13.59
Milton Keynes 15.32 30.63
Mole Valley 22.50 44.99
New Forest 18.51 37.01
Newark and Sherwood 11.58 23.16
Newcastle upon Tyne 9.85 19.71
Newcastle-under-Lyme 9.89 19.79
Newham 23.61 47.23
North Devon 14.42 28.84
North East Derbyshire 11.07 22.14
North East Lincolnshire 6.88 13.76
North Hertfordshire 18.45 36.90
North Kesteven 11.65 23.29
North Lincolnshire 8.48 16.95
North Norfolk 14.22 28.44
North Northamptonshire 12.98 25.97
North Somerset 16.09 32.18
North Tyneside 10.22 20.45
North Warwickshire 12.26 24.51
North West Leicestershire 11.28 22.55
North Yorkshire 12.44 24.88
Northumberland 8.39 16.77
Norwich 15.31 30.63
Nottingham 11.77 23.55
Nuneaton and Bedworth 12.14 24.28
Oadby and Wigston 12.76 25.52
Oldham 10.27 20.53
Oxford 23.62 47.24
Pendle 6.55 13.11
Peterborough 13.36 26.73
Plymouth 12.06 24.13
Portsmouth 15.52 31.05
Preston 7.59 15.19
Reading 21.89 43.77
Redbridge 28.51 57.02
Redcar and Cleveland 8.19 16.39
Redditch 14.76 29.51
Reigate and Banstead 21.88 43.76
Ribble Valley 12.16 24.32
Richmond upon Thames 36.60 73.20
Rochdale 11.47 22.95
Rochford 18.21 36.42
Rossendale 8.75 17.51
Rother 16.95 33.91
Rotherham 9.11 18.22
Rugby 14.09 28.19
Runnymede 22.86 45.71
Rushcliffe 14.61 29.23
Rushmoor 19.41 38.81
Rutland 15.59 31.17
Salford 15.18 30.35
Sandwell 12.46 24.92
Sefton 10.83 21.66
Sevenoaks 21.08 42.15
Sheffield 11.88 23.76
Shropshire 12.34 24.68
Slough 21.41 42.83
Solihull 17.56 35.12
Somerset 14.23 28.45
South Cambridgeshire 18.98 37.95
South Derbyshire 11.23 22.46
South Gloucestershire 17.77 35.54
South Hams 15.71 31.42
South Holland 11.39 22.79
South Kesteven 12.24 24.47
South Norfolk 14.42 28.84
South Oxfordshire 21.18 42.37
South Ribble 10.06 20.13
South Staffordshire 14.77 29.53
South Tyneside 8.23 16.45
Southampton 16.13 32.27
Southend-on-Sea 19.12 38.24
Southwark 28.47 56.93
Spelthorne 25.81 51.62
St Albans 24.77 49.55
St. Helens 10.37 20.73
Stafford 12.29 24.58
Staffordshire Moorlands 11.05 22.09
Stevenage 21.73 43.46
Stockport 15.34 30.69
Stockton-on-Tees 7.35 14.70
Stoke-on-Trent 8.28 16.56
Stratford-on-Avon 16.03 32.05
Stroud 15.75 31.50
Sunderland 7.13 14.26
Surrey Heath 23.39 46.78
Sutton 27.52 55.03
Swale 15.86 31.72
Swindon 13.53 27.06
Tameside 11.90 23.80
Tamworth 11.92 23.84
Tandridge 22.00 44.00
Teignbridge 14.89 29.78
Telford and Wrekin 12.18 24.37
Tendring 12.40 24.80
Test Valley 18.17 36.34
Tewkesbury 16.00 32.01
Thanet 15.78 31.56
Three Rivers 27.20 54.39
Thurrock 19.31 38.62
Tonbridge and Malling 21.06 42.12
Torbay 13.26 26.52
Torridge 13.86 27.73
Tower Hamlets 30.60 61.20
Trafford 19.92 39.83
Tunbridge Wells 19.62 39.25
Uttlesford 18.12 36.25
Vale of White Horse 18.51 37.01
Wakefield 10.04 20.08
Walsall 12.74 25.47
Waltham Forest 29.98 59.97
Wandsworth 34.25 68.50
Warrington 12.94 25.88
Warwick 17.82 35.65
Watford 25.14 50.29
Waverley 22.43 44.85
Wealden 17.88 35.77
Welwyn Hatfield 22.79 45.57
West Berkshire 19.95 39.90
West Devon 14.80 29.61
West Lancashire 10.53 21.06
West Lindsey 9.29 18.58
West Northamptonshire 13.84 27.69
West Oxfordshire 17.54 35.08
West Suffolk 14.82 29.64
Westminster 49.01 98.01
Westmorland and Furness 9.90 19.79
Wigan 10.11 20.22
Wiltshire 15.80 31.61
Winchester 21.63 43.26
Windsor and Maidenhead 21.09 42.17
Wirral 11.12 22.23
Woking 24.27 48.54
Wokingham 22.49 44.98
Wolverhampton 12.21 24.41
Worcester 14.87 29.74
Worthing 18.66 37.33
Wychavon 16.52 33.05
Wyre 8.93 17.86
Wyre Forest 13.27 26.55
York 15.81 31.61