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This guidance explains the operation of the Building Safety Levy.

• Section 1: Introduction

  This section outlines how the levy works and sets out definitions used in the rest of this guidance. It also explains how exemptions from the levy work and should be read by those who need to receive an exemption from the levy.

• 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.

• Section 3: Advice for developers of residential buildings

  This section is for anyone developing new residential dwellings or purpose-built student accommodation. New residential development may attract a levy charge.

• Section 4: Advice for local authorities

  This section is for local authorities and covers levy collection and changes to building control responsibilities.

• Section 5: Advice for Registered Building Control Approvers (RBCAs)

  This section is for Registered Building Control Approvers, who will need to be aware of their new responsibilities and how to support their clients to engage with local authorities regarding the levy.

• Annex A: process maps

  The process maps provide information on how levy payments and information should work across the various levy collection routes.

• Annex B: proformas

  These levy proformas are optional templates designed to meet the requirements of the Levy Regulations.

• Annex C: methodology note

  This note explains how the levy rates were calculated.