皇冠体育app Building Safety Levy: consultation
Applies to England
Read the full outcome
Detail of outcome
鈥嬧婣 response to the consultation on the building safety levy, which sought views on the design and implementation of the levy.鈥�
鈥嬧嫽使谔逵齛pp Building Safety Act 2022 introduced powers to impose a levy on certain new residential buildings in England, to raise revenue to be spent on building safety.
鈥� 皇冠体育app government carried out a public consultation on the Building Safety Levy which ran from 22 November 2022 to 7 February 2023. 皇冠体育app consultation document posed a series of questions covering the following areas:
- 鈥婼cope:鈥� which new residential developments would be in scope of the levy and who would be required to pay it.
- 鈥婨xemptions: what new residential developments would be excluded from the levy.
- 鈥婳ptions for how the levy will be charged and the basis for how government will calculate it.
- 鈥婸rotections for small and medium sized entities.
- 鈥婦elivery and collection options: including local authorities (LAs) acting as collection agents on behalf of government, a suggested process and sanctions.
鈥嫽使谔逵齛pp government has now published its response to that consultation.
On 23 January 2024, the government launched a further technical consultation on the Building Safety Levy. This consultation asks for views on the methodology for calculating the levy, the collection process, disputes and appeals, and further exemptions. 皇冠体育app consultation will close on 20 February 2024.
Original consultation
Consultation description
This consultation seeks views on the design and implementation of the Building Safety Levy. 皇冠体育app Levy will be paid by developers and charged on new residential buildings requiring building control approval in England, for the purpose of meeting building safety expenditure.
皇冠体育app levy was announced in February 2021 and will ensure the taxpayer and leaseholders do not pay for the necessary remediation of building safety defects.
皇冠体育app consultation covers the following areas:
- Overview and update
- Exclusions
- Supportive measures
- Impact on industry
- Sanctions and incentives
- Appeals