Development contributions

The Building Safety Levy (BSL) is a tax on new residential development that comes into effect on 1 October 2026. The levy will be collected by local authorities and paid to central government to fund building safety improvements across England.

The levy is part of the government’s programme to make sure the costs of fixing historical building safety issues do not fall on leaseholders or taxpayers.

The levy will not apply to existing applications that are varied after 1 October 2026.

Building works that must provide levy information

You must submit levy information with a Building Control application if the works involve:

• building at least 1 new dwelling
• building at least 1 new bedspace in purpose-built student accommodation (PBSA)
• changing the use of a building to residential, where this creates new dwellings or bedspaces

Some types of residential development are exempt and do not need to provide levy information, see Exempt buildings: The Building Safety Levy Regulations 2025.

Calculating the Building Safety Levy

The levy is set by government and is charged per square metre of chargeable floorspace.

It is calculated based on the gross internal area (GIA) of new residential floorspace created.

Some developments may be exempt from the levy, including affordable housing and certain types of specialist accommodation.

Elmbridge Building Safety Levy rates

The levy rates for Elmbridge are:

• previously developed land: £21.08 per square metre
• non-previously developed land: £42.17 per square metre

When the levy is payable

The levy applies to developers submitting Building Control applications for qualifying works.

Liability starts when the Building Control application is submitted.

Process for payments

1. Developer submits a Building Control application with levy information.
2. The council assesses the application.
3. Developer submits a commencement notice.
4. Within 5 weeks of receiving a commencement notice, the council issues either:
   1. a liability notice confirming the amount payable.
   2. a notice confirming that no levy is due.
5. If payment is due, the developer must pay the levy before completion of the building work or occupation of the building (whichever is earlier).

If payment is not received, a final completion certificate will not be issued. 

Exemptions

Where the building works are carried out by an exempt person, a levy will not be charged. 

An exempt person is defined in The Building Safety Levy Regulations 2025.

Reviews and appeals

You can request a review of a levy charge or appeal if you are not satisfied with the outcome of a review.

The Building Safety Levy Regulations 2025 set out how to request a review or appeal.   

Further information

For more information, visit:

• Building Safety Levy guidance on GOV.UK
• The Building Safety Levy (England) Regulations 2025