Section 4: Advice for local authorities
Source: gov.uk (2025-07-10)

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

Chapter 15: Receiving levy information and calculating the levy

15.1 Receiving an application for building control approval with full plans

Any application for building control approval with full plans which relates to the provision of one or more dwellings, or one or more bedspaces in PBSA, must contain the building safety levy information set out in regulation 14(1)(g) of the 2010 Regulations as discussed in chapter 11 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11)). As part of the assessment of the application, the local authority should check whether the building safety levy information has been included. If it has not been included, the local authority may reject the application within the 5 week statutory period for rejecting a full plans application, subject to any agreed extensions.

If the application for building control approval with full plans does not relate to the provision of one or more dwellings or one or more bedspaces of PBSA, no building safety levy information needs to be included.

15.2 Receiving an initial notice

Any initial notice which includes works which relate to the provision of one or more dwellings, or one or more bedspaces of PBSA, must contain the building safety levy information set out in the Annex to Forms 1 and 4 in Schedule 1 to the RBCA Regulations (as discussed in chapter 11 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11)). As part of the assessment of such initial notice, the local authority should check whether the building safety levy information has been included. If it has not been included, the local authority must reject the initial notice within the 5 working day statutory period for rejecting initial notices (see regulations 6 and 11 of the RBCA Regulations).

If the initial notice does not include works that relate to the provision of one or more dwellings or one or more bedspaces of PBSA, no building safety levy information needs to be included.

15.3 Receiving building safety levy information from the Building Safety Regulator

An application for building control approval or a s91ZB application for works that relate to the provision of one or more dwellings or one of more bedspaces in PBSA (made under regulation 4 or regulation 12 of the HRB Regulations or regulation 14 of the 2010 Regulations) submitted to the Building Safety Regulator, must contain the building safety levy information. This information is set out in regulation 4(1)(f) and 12(1)(f) HRB Regulations and 14(1)(g) 2010 Regulations and is discussed in chapter 11 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11). The Building Safety Regulator will pass the building safety levy information to the collecting authority in whose area the works are taking place, within 10 working days of receipt (regulation 32). If the Building Safety Regulator does not receive the levy information as part of the application when it was required, they may reject the application.

If the Building Safety Regulator subsequently rejects the application, they will notify the collecting authority (within 5 working days) – see regulation 32 – and the collecting authority should disregard the levy information received for that application. However, if the rejection is successfully appealed the Building Safety Regulator will notify the collecting authority (within 5 working days – regulation 32) to that effect and the collecting authority will need to treat the levy information as reinstated.

Where a building control application regarding higher-risk building work is referred to the Secretary of State under s30A of the 1984 Act, the collecting authority for the levy remains the local authority in whose area the works are being constructed.

At the point at which a building control approval application is referred to the Secretary of State, the Building Safety Regulator should have already passed any levy information to the collecting authority. If the Secretary of State subsequently rejects the application, they will notify the collecting authority within 5 working days and provide the collecting authority with a copy of the rejection notice (see regulation 36), and the collecting authority should disregard the levy information received for that application. However, if the rejection is then successfully appealed, the Secretary of State will notify the collecting authority (within 5 working days – regulation 36) to that effect and the collecting authority will need to treat the levy information as reinstated.

15.4 What to do with building safety levy information

If the building safety levy information is received by a part of the local authority which is not responsible for administering the levy (for example, it is received by the building control team, but the levy is administered by the finance team), the information should be passed to the levy administrator as soon as is practicable.

15.5 Commencement notices following an application for building control approval with full plans

When the first commencement notice is submitted (under regulation 16(3C) of the 2010 Regulations) for works for the provision of one or more dwellings, or bedspaces in PBSA, contained within an application for building control approval with full plans , the notice will need to include the further levy information set out at regulation 16(3CA) 2010 Regulations as discussed in chapter 11.2 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-2) (if levy charging conditions are met) or [chapter 11.3]((https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-3) (if conditions are not met). This should allow the collecting authority to establish whether the levy is chargeable for that application, and if so, how much levy is due. Levy information will need to be provided for all of the works in the original full plans application, not just those referred to in the commencement notice. Evidence should also be provided to support this information (see chapter 11.4 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-4)). If responsibility for administering the levy sits outside the building control team, the building control team should pass the levy information and supporting evidence to the levy administrator as soon as is practicable.

15.6 Commencement notices following an initial notice

When a client submits their first commencement notice to their RBCA (under regulation 15(2) of the RBCA Regulations) for works for the provision of one or more dwellings, or bedspaces in PBSA, contained within an initial notice, they will need to include the further levy information set out at regulation 15(2A) of the RBCA Regulations (as discussed in chapters 11.2 and 11.3). The client must provide the collecting authority with a copy of the notice, including this information, within 2 working days of submitting it to their RBCA (regulation 15(2C) RBCA Regulations). They must also provide the evidence necessary to support this information (see chapter 11.4 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-4)). This will allow the collecting authority to establish whether the levy is chargeable for that initial notice, and if so, how much levy is due. Levy information will need to be provided for all of the works in the original initial notice, not just those referred to in the commencement notice. If the commencement notice and levy information is received by a team in the local authority which does not have responsibility for administering the levy, they should pass the levy information and supporting evidence to the levy administrator as soon as possible.

15.7 Commencement notices following a building control approval application or s91ZB application

When the first commencement notice is submitted to the Building Safety Regulator (under regulation 9(3) or regulation 17(3) of the HRB Regulations or, if the works are being carried out under a s91ZB application, regulation 16(3C) of the 2010 Regulations) for works for the provision of one or more dwellings, or bedspaces in PBSA, the notice will need to include the further levy information. This information is set out at regulations 9(3A) and 17(3A) HRB Regulations and regulation 16(3CA) 2010 Regulations as discussed in chapters 11.2 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-2) and 11.3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-3). The Building Safety Regulator must pass a copy of the commencement notice, including this information, to the collecting authority, within 10 working days of receipt (regulation 33(2)).

Supporting evidence (see chapter 11.4 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-4)) should be provided directly to the relevant collecting authority at the same time that the client submits levy information to the Building Safety Regulator (regulations 9(3B) and 17(3B) HRB Regulations and regulation 16(3CB) 2010 Regulations). This will allow the collecting authority to establish whether the levy is chargeable for that application, and if so, how much levy is due. Levy information will need to be provided for all of the works in the original building control approval application or s91ZB application, not just those referred to in the commencement notice.

15.8 What to do if a commencement notice is rejected

If either the local authority building control team, the Building Safety Regulator, or an RBCA rejects a commencement notice which contained levy information, they must notify the collecting authority to that effect (regulation 15(3A)/ (3B) RBCA Regulations and regulation 33(4)). If the collecting authority receives this notification, it must cease calculation of the levy charge and any spot-checking of the levy information or, if a levy liability notice or notice of no charge has already been issued, cancel that notice and inform the client of the cancellation (and the RBCA where applicable). See regulations 37, 38 and 43.

If following cancellation a new commencement notice is submitted, the collecting authority must use the levy information and evidence provided as part of the new commencement notice to calculate the levy charge (if any) and issue either a levy liability notice or a notice of no charge. The collecting authority must do this within 5 weeks of receiving the new commencement notice, or 8 weeks if a spot check is taking place – see regulation 38(4). If further information is required this period is 5 weeks from when that information is received (see regulation 38(3) and 50(3)).

If the rejection of the commencement notice is successfully appealed by the client, the local authority building control team, the Building Safety Regulator, or the RBCA will inform the collecting authority of this (see regulation 15(7A)/ (7B) RBCA Regulations and regulation 33(5). The collecting authority will then have 5 weeks (or 8 weeks if carrying out a spot check) to calculate the levy charge (if any) and issue either a levy liability notice or notice of no charge, using the levy information which was originally provided as part of the commencement notice. This period begins on the day the collecting authority is notified of the successful appeal; if further information is required this will be 5 weeks from when such information is received (see regulations 38(3) and 50(3)).

15.9 Calculating the levy charge

If the works meet the levy charging conditions (see regulation 15 as discussed in chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-1-introduction#chapter3)), the collecting authority should use the levy information provided as part of the commencement notice to calculate the levy charge.

When calculating the levy charge for works, the collecting authority must use the levy rate for its local authority area, as set out in Schedule 3. The collecting authority should consider the levy charging conditions, exceptions and exempt persons, as well as the levy rate for previously developed land, when making their calculation. (For more information on how to calculate the levy charge, see regulations 15 to 21 as discussed in chapters 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-1-introduction#chapter3) and 4 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-2-levy-rates-and-calculations#chapter4).

The collecting authority should issue a levy liability notice or a notice of no charge to the client within 5 weeks of receiving a commencement notice containing levy information, or 8 weeks if carrying out a spot-check (see regulation 38 as discussed in chapter 17 (#chapter17)). If the collecting authority considers the levy information provided to be insufficient to establish whether a levy charge is due and/or calculate the levy charge, the collecting authority may write to the client to request additional information and/or evidence. In this case, the 5 or 8 week period for issuing a levy liability notice or notice of no charge will begin on the day after the day on which the collecting authority receives the additional information/ evidence (regulation 38).

15.10 Issuing a notice of no charge

If the works do not meet the levy charging conditions (see regulation 15 as discussed in chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3)), the collecting authority will need to issue a notice of no charge. The collecting authority must do this no later than 5 weeks (or 8 weeks if carrying out a spot-check) after receipt of the levy information included with the commencement notice (regulation 38). The requirements for a notice of no charge are set out in regulation 40 and such notices must include:
- Information specifying the application for building control approval to which the notice of no charge relates (such as a reference number),
- The number of dwellings (if any), or bedspaces in the case of PBSA, in the works to which the application for building control approval relates,
- The reason(s) why the application for building control approval is not chargeable,
- The date on which the notice of no charge is given,
- A statement that no building safety levy is chargeable in respect of the application.
A suggested proforma notice of no charge that collecting authorities may want to use is included at Annex B. The template is optional but is provided as an example that has been designed to meet the requirements of the Levy Regulations.

If the notice of no charge relates to an initial notice, the collecting authority should issue a copy of it to the RBCA (regulation 37(5)).

15.11 Issuing a levy liability notice

If a levy charge is due the collecting authority must issue a levy liability notice no later than 5 weeks (or 8 weeks if carrying out a spot-check) after receipt of the levy information included with the commencement notice (regulation 38). The requirements for a levy liability notice are set out in regulation 39 and such notices must include:
- Information specifying the application for building control approval , to which the levy liability notice relates (such as a reference number),
- The total “levy liability amount” for the application for building control approval ,
- The number of ordinary residential dwellings (if any) (see regulation 8), or bedspaces in the case of PBSA, in the works to which the application for building control approval relates,
- The number of dwellings in the works to which the application for building control approval relates which are exempt dwellings (see regulation 8 and chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3) on exemptions),
- The amount of chargeable floorspace for the dwellings or bedspaces for PBSA in that building,
- The amount of chargeable communal floorspace in that building,
- The levy rate charged per m2,
- The date on which the levy liability notice is given.
A suggested proforma levy liability notice that collecting authorities may want to use is included at Annex B. The template is optional but is provided as a sample designed to meet the requirements of the Levy Regulations.

If the levy liability notice relates to an initial notice, the collecting authority should issue a copy of it to the RBCA (regulation 37(5)).

Chapter 16: Changes to works

16.1 Receiving updated information

If a client is making changes which require a variation application for works that relate to the provision of dwellings or bedspaces in purpose-built student accommodation, they will need to provide updated levy information.

After a levy liability notice has been issued, the proposed use of some dwellings on a residential development might change between a chargeable and a non-chargeable use, or vice versa (for example, some dwellings which were previously going to be used as social housing will now be for market sale). The client may also become, or cease to be, an exempt person (see chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3)). In these circumstances, the client may provide a levy update notice, which contains the updated levy information.

16.2 Variation applications

Variation applications made to the local authority

If a local authority receives a further application for building control approval with full plans or an amendment notice for works for the provision of one or more dwellings, or bedspaces in PBSA the further application or notice must include levy information. The information should reflect the changes to the works. What information is included depends on whether the application or notice is submitted before or after the first commencement notice for the application or notice (as outlined in chapter 11 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11)).

If the full plans application or amendment notice is received before the first commencement notice is received, the client should provide the information set out at regulation 14(1)(h) 2010 Regulations or paragraph 1 to the Annex to Form 2 in Schedule 1 to the RBCA Regulations – as discussed in chapter 11.1 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-1)). This information replaces the information which was provided in the original application or notice, and the collecting authority does not need to take further action.

If the further application is submitted after the first commencement notice, then the client will need to reconsider whether the works meet the levy charging conditions (see regulation 15 as discussed in chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-1-introduction#chapter3)). The client should provide the information set out at regulation 14(1)(h) 2010 Regulations and the annex to Form 2 in Schedule 1 to the RBCA Regulations (as discussed in chapter 11.2 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-2) if the charging conditions are met, or chapter 11.3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-3) if they are not met). This will include supporting evidence (see chapter 11.4 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-4)). The collecting authority should use this information to recalculate the levy charge using the steps set out in this chapter.

If the information (or evidence where applicable) is not included in a further application for building control approval with full plans, the local authority may reject the application within the statutory 5 week period (see regulation 14A of the 2010 Regulations). If the information or evidence is not included in an amendment notice, the local authority must reject the notice within the statutory 5 working day period (see regulation 8 of the RBCA Regulations).

Variation applications made to the Building Safety Regulator

If a change control application or a further application for building control approval with full plans for the provision of one or more dwellings, or bedspaces in PBSA is submitted to the Building Safety Regulator (under regulation 21 of the HRB Regulations or regulation 14 of the 2010 Regulations for s91ZB applications), the application must include levy information. The information should reflect the changes to the works and the Building Safety Regulator will pass this information to the collecting authority within 10 working days of receipt (regulation 32). What information is included depends on whether the application is submitted prior to the first commencement notice for the application (as outlined in chapter 11 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11)).

If the further full plans application or change control application is received before the first commencement notice is received, the client should provide the information set out at regulation 14(1)(h) 2010 Regulations or regulation 21(2)(g) HRB Regulations (as discussed in chapter 11.1 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-1)). This information replaces the information which was provided in the original application, and the collecting authority does not need to take further action.

If the further application is submitted after the first commencement notice, then the client will need to reconsider whether the works meet the levy charging conditions (see regulation 15 as discussed in chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3)). The client should provide the information set out at regulation 14(1)(h) 2010 Regulations and regulation 21(2)(g) HRB Regulations (as discussed in chapter 11.2 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter11-2) if the charging conditions are met, or 11.3 if they are not met).

On the same day that the client provides this information to the Building Safety Regulator, the client must provide supporting evidence directly to the collecting authority (regulation 14(7) 2010 Regulations and regulation 21(5) HRB Regulations). The collecting authority must notify the Building Safety Regulator that it has received this evidence within 10 working days. If either the levy information is not provided to the Building Safety Regulator, or the evidence is not provided to the collecting authority, the Building Safety Regulator may reject the application (see regulation 14A 2010 Regulations and regulation 22(1)(b) of the HRB Regulations).

At the point at which a change control application is referred to the Secretary of State under section 30A of the 1984 Act (a non-determination application), the Building Safety Regulator should have already passed any levy information to the collecting authority.

Steps to take by the collecting authority

Where the variation application is made after the first commencement notice, once the collecting authority has the updated levy information and evidence, it must recalculate the levy charge and issue a replacement levy liability notice or notice of no charge using the same steps set out in chapter 15 (#chapter15). The collecting authority must do this within 5 weeks of receiving the application or notice, or 8 weeks if the information is subject to a spot check (or a longer period by agreement), see regulation 38. Note that a new levy liability notice or notice of no charge should be issued even if the levy charge remains the same. When the collecting authority issues the new levy liability notice or notice of no charge it must cancel the previous levy liability notice or notice of no charge and give notice to the client that this has been done, with a copy to the RBCA where relevant (regulation 43(3), (5) and (6)).

If the levy charge has decreased and the original amount has already been paid, the client will be entitled to a refund of the difference (see regulation 65 as discussed in chapter 19 (#chapter19)).

If the levy charge has decreased to zero because the levy charging conditions are no longer met, then a notice of no charge will be issued. If the original levy charge had been paid, the client will be entitled to a refund of the full levy charge (see regulation 65 as discussed in chapter 19 (#chapter19)).

16.3 What to do if a variation application is rejected

If either the local authority building control team or the Building Safety Regulator rejects a variation application which contained levy information, they must notify the collecting authority to that effect (see regulation 32(4)). If the variation application was submitted before the first commencement notice for the works contained in the application or notice, the colleting authority should disregard the levy information received. If the variation application was submitted after the first commencement notice has been submitted, the collecting authority must cease re-calculation of the levy charge and any spot-checking of the levy information (regulation 37(7)). The most recent levy liability notice or notice of no charge issued for the application or notice should remain in place. If a new levy liability notice or notice of no charge has already been issued (taking into account the changes under the variation application), the collecting authority should cancel that notice, reinstate the previous levy liability notice or notice of no charge and inform the client of these actions, and the RBCA if applicable (see regulation 43).

If a referral under s30A of the 1984 Act (a non-determination referral) has been made about a change control application and the Secretary of State rejects that application, the Secretary of State must notify the collecting authority within 5 working days and provide a copy of the rejection notice (see regulation 36(2)). The collecting authority should then follow the same steps as set out above.

If a new variation application (submitted after the first commencement notice) is submitted following the rejection, the collecting authority must use the levy information and evidence provided as part of the new application or notice to calculate the levy charge (if any) and issue either a levy liability notice or a notice of no charge (see regulations 41 and 42). The collecting authority must do this within 5 weeks of receiving the application or notice (or information from the Building Safety Regulator), or 8 weeks if a spot check is taking place (see regulation 38). The previous levy liability notice or notice of no charge is cancelled and the collecting authority should give the client notice of this and the RBCA if applicable (see regulation 43).

If the rejection of a variation application is successfully reviewed or appealed, the local authority building control team or the Building Safety Regulator (or Secretary of State where a s30A referral has occurred) will inform the collecting authority of this within 5 working days of making or becoming aware of the decision (see regulations 32 and 36). If the variation application was received before the first commencement notice for the works then the collecting authority should treat the levy information as reinstated. If the variation application was received after the first commencement notice for the works, the collecting authority will then have 5 weeks (or 8 weeks if carrying out a spot check) to calculate the levy charge (if any) and issue either a levy liability notice or notice of no charge, using the levy information which was provided as part of the variation application (see regulation 38(5) and (6)). This period begins on the day the collecting authority is notified of the successful review or appeal. The previous levy liability notice or notice of no charge is cancelled and the collecting authority must give the client (and the RBCA if applicable) notice of this (see regulation 43).

16.4 Issuing a new levy liability notice or notice of no charge

Following a variation application, a new levy liability notice may be issued. The requirements for levy liability notices are set out in regulation 39 and discussed in chapter 15.11 (#chapter15-11).

A new notice of no charge may be issued. The requirements for notices of no charge are set out at regulation 40 and discussed in chapter 15.10 (#chapter15-10).

Any levy already paid must be credited against the new levy charge. If the levy charge had already been paid and the levy charge has now decreased, the client is entitled to a refund of the difference (see regulation 65 as discussed in chapter 19 (#chapter19)).

A suggested proforma levy liability notice and notice of no charge that collecting authorities may want to use is included at Annex B. The templates are optional but are provided as an example that has been designed to meet the requirements of the Levy Regulations.

16.5 Levy update notices

A client may submit a levy update notice direct to the collecting authority, which provides updated levy information with supporting evidence (see regulation 52). A levy update notice can only be submitted after a levy liability notice or notice of no charge has been given for the works in the application for building control approval. This can only be used when either:
- the use of one or more dwellings contained within the application for building control approval has changed from a chargeable to a non-chargeable use, or vice-versa (for example, dwellings which were intended for market sale will now be used as social housing), or,
- the client has become an exempt person (see regulation 13 and chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3)) when they previously were not, or vice versa, or there has been a change in client from a non-exempt to an exempt person, or vice versa.
If a completion certificate or final certificate has been issued for any of the works in the application for building control approval, the levy update notice may not amend the levy information for those works. Levy update notices may only amend levy information (and the levy charge can only be re-calculated) for uncertified works. See regulation 53(16).

On receipt of a levy update notice, the collecting authority must recalculate the levy charge using the same steps as set out in chapters 15.9 to 15.11 (#chapter15-9). This must be done within 5 weeks of receiving the information, or 8 weeks if the information is subject to a spot check (regulation 38). If the collecting authority considers the information provided by the client to be insufficient to establish whether a levy charge is due and/or calculate the levy charge, the collecting authority may request additional information and/or evidence. In this case, the 5 or 8 week period for issuing a revised levy determination notice will begin on the day after the collecting authority receives the additional information.

A revised levy determination notice (containing a new levy amount or notice of no charge) must be issued (regulation 53).

The requirements for a revised levy determination notice (new liability amount) are set out in regulation 67(6) and such notice must include the information below:
- Information specifying the application for building control approval to which the levy liability notice relates (such as a reference number),
- Information specifying the levy update notice, refund request or recalculation request to which the notice relates
- The new total levy charge,
- The total levy charge already paid (if any) including a separate amount for the original application, any top-up amount of levy paid for a variation application and any top up amount paid with an earlier levy update notice,
- The total refunds already paid (if any),
- The number of ordinary residential dwellings (if any) (see regulation 8), in the works to which the application for building control approval relates,
- If the works include purpose-built student accommodation, the number of bedspaces in the works to which the application for building control approval relates,
- The number of dwellings in the works to which the application for building control approval relates, which are exempt dwellings (see regulation 8 as discussed in chapter 3 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3)),
- The amount of chargeable floorspace for the dwellings in that building,
- The amount of chargeable communal floorspace in that building,
- The levy rate charged per m2,
- The date on which the revised levy determination notice is given,
- Where the revised levy determination notice is issued following a levy update notice and the previous levy determination notice was a notice of no charge, a statement confirming its cancellation.
The requirements for a revised levy determination notice (containing a notice of no charge) are set out in regulation 67(6) and such notice must include:
- Information specifying the application for building control approval to which the notice of no charge relates (such as a reference number),
- Information specifying the levy update notice, refund request or recalculation request to which the notice relates
- The number of dwellings (if any), or bedspaces in the case of PBSA (if any), in the works to which the application for building control approval relates,
- The reason(s) why the application for building control approval is not chargeable,
- The total refunds paid (if any),
- The date on which the revised levy determination notice is given,
- A statement that no Building Safety Levy is chargeable on the application,
- Where the revised levy determination notice is issued following a levy update notice and the previous levy determination notice was a levy liability notice, a statement confirming its cancellation.
Any levy already paid should be credited against the new levy charge. If the levy had already been paid and the levy charge has now decreased, the client is entitled to a refund of the difference (see regulation 65 as discussed in chapter 19 (#chapter19)).

A suggested proforma of revised levy determination notice (containing a new liability amount or notice of no charge) that the collecting authority may want to use is included at Annex B. These templates are optional but are provided as a sample designed to meet the requirements of the Levy Regulations.

16.6 Other circumstances in which the levy charge may be revised

Other circumstances in which the levy charge may be revised are outlined in regulations 54 and 66.

Chapter 17: Spot checks

17.1 Carrying out spot checks

Spot checks must take place within the period for issuing a levy liability notice or notice of no charge. If the collecting authority intends to carry out a spot check, this period is extended from 5 weeks to 8 weeks (see regulation 38). The collecting authority must write to the client as soon as practicable to:
- inform them that the collecting authority is carrying out a spot check,
- confirm the new date by which a levy liability notice or notice of no charge will be issued,
- inform them that if the collecting authority requests further information for carrying out the spot check, then the date by which the levy liability notice or notice of no charge will be issued will be adjusted accordingly.
See regulation 49

A spot check is a check of the accuracy of the levy information which the client has provided. As part of a spot check, the collecting authority should review:
- Supporting evidence provided by the client to accompany the levy information, which may include floorplans, photographs of the site, S106 agreements, signed agreements with registered providers of social housing,
- The planning permission for the works contained in the application for building control approval
- Any other evidence that is reasonably available to the collecting authority.
(regulation 46).

We expect that as part of a spot check, the collecting authority may:
- Measure floorplans submitted by the client, and/or agreed as part of the planning permission, to check the accuracy of floorspace information submitted,
- Check site plans and/or photographs (and any information provided regarding development pursuant to permitted development rights (https://www.gov.uk/guidance/when-is-permission-required#What-are-permitted-development-rights)) to assess whether or not the site qualifies for the lower rate for previously developed land,
- Check the accuracy of the client’s application of exemptions (such as the social housing exemption) by checking social housing conditions outlined in the planning permission or s106 agreement,
- Check whether the works are or form part of a major residential development, that is, a development for which there is planning permission for 10 or more dwellings or 30 or more bedspaces (if PBSA), by checking the planning permission.
The collecting authority is not expected to carry out a site visit in order to complete a levy spot check.

If the collecting authority considers that they do not have enough information or evidence to carry out the spot check, they may request further information or evidence from the client (regulation 50). The period for carrying out the spot check and issuing the levy liability notice or notice of no charge is then extended to 5 weeks, beginning on the day after the day on which the collecting authority receives the information, they consider to be sufficient (regulation 38). If the collecting authority also requests further information for the purposes of calculating the levy charge (see chapter 15 (#chapter15)), the period for issuing the levy liability notice or notice of no charge ends on the later of:
- 5 weeks after the day after the collecting authority receives the information they consider sufficient to carry out the spot check, and
- 5 weeks after the day after the collecting authority receives the information they consider sufficient for calculating the levy charge (if any).
(regulation 38)

17.2 Selecting information for spot checking

As a minimum, the collecting authority needs to spot check:
- a commencement notice for an application for building control approval with full plans, or,
- a further application for building control approval with full plans (submitted after the first commencement notice for such application), or,
- a commencement notice for a building control approval application submitted to the Building Safety Regulator, or,
- a change control application (submitted after the first commencement notice for the building control approval application) submitted to the Building Safety Regulator, or,
- a levy update notice which is submitted with regards to an application for building control approval with full plans, or an application for building control approval submitted to the Building Safety Regulator.
See regulation 47.
- a commencement notice for an initial notice, or,
- an amendment notice (submitted after the first commencement notice for the initial notice), or,
- a levy update notice which is submitted with regards to an initial notice.
See regulation 48.

If the collecting authority does not receive any sets of levy information during a financial quarter, they do not need to carry out a spot check.

It is up to the collecting authority to determine which sets of levy information they spot check. We recommend that spot checks are carried out on information provided for a range of development types- for example, small and large developments, chargeable and non-chargeable developments, housing estates and blocks of flats.

The collecting authority may wish to select sets of information where they are concerned that there is a risk that the information is not accurate (for example, floorspace figures appear greatly below what the collecting authority would expect for the number of units), or if the collecting authority has previously found the client in question to have submitted inaccurate levy information as part of a previous application or notice (unless such inaccuracy was found incorrect at successful review or appeal).

17.3 Outcome of a spot check

The collecting authority must notify the client of the outcome of the spot check before or at the same time as issuing the levy liability notice, notice of no charge or revised levy determination notice (regulation 50).

If the spot check confirms that the levy information provided is accurate, the collecting authority should calculate the levy charge using the information provided by the client and issue the levy liability notice, notice of no charge or revised levy determination notice (see chapter 15.10 (#chapter15-10)).

If the spot check finds that any of the information provided was inaccurate, the collecting authority should use what they consider to be the accurate information to calculate the levy charge (if chargeable) and issue the levy liability notice, notice of no charge or revised levy determination notice. The collecting authority must notify the client as to which information they consider to be inaccurate and what they consider the accurate information to be (regulation 51).

If the client does not agree with the decision made by the collecting authority, the client may appeal (see regulation 71 as discussed in chapter 20 (#chapter20)).

Chapter 18: Levy payment and certification

18.1 Receiving a levy payment

It is up to individual local authorities to decide how levy payments may be made to them (e.g. bank transfer, telephone banking), and to communicate this to clients.

Once the collecting authority receives the full levy payment for an application for building control approval, they must issue a levy payment certificate within 2 weeks (see regulation 55). If the payment is in relation to an initial notice, they should also provide a copy to the RBCA overseeing the works. The requirements for the levy payment certificate are set out in regulation 56 and the levy payment certificate must include:
- The levy charge paid for the application,
- Details identifying the application for building control approval (e.g. a reference number) for which the payment has been made,
- The reference number (or other identifying information) of the levy liability notice for which the payment has been made, and the “levy liability amount” stated in that notice,
- The number of ordinary residential dwellings (if any) (see regulation 8), or bedspaces if PBSA, contained within the application,
- The number of exempt dwellings (if any) contained within the application,
- The date on which the certificate is given.
The levy payment certificate should record all amounts of levy paid (and refunded) for the relevant application for building control approval. If a levy payment certificate has been issued and then the levy charge increases (for example following a variation application) and a further payment certificate is then issued following a top-up payment made by the client, the payment certificate must also state the previous amount paid (see regulation 56 (2) (d) (i)). If a prior refund has already been issued (see regulation 65 and 66 as discussed in chapter 19 (#chapter19)), it should also state the amount refunded (see regulation 56(2)(d)(ii)).

Where a refund is paid to the client (see regulation 65 and 66 as discussed in chapter 19 (#chapter19)) a revised levy payment certificate should be issued by the collecting authority. The requirements for a revised levy payment certificate are set out at regulation 67(8) and discussed at chapter 19 (#chapter19) below.

For example, a levy liability notice is issued for an initial notice. The levy charge is then paid by the client and a levy payment certificate issued (following the form specified in regulation 56). An amendment notice is then submitted (with updated levy information) and a reduced levy charge is calculated. A refund is paid to the client and a revised levy payment certificate is issued by the collecting authority (following the form specified in regulation 67(8)). A levy update notice is then submitted by the client, an increased levy charge is calculated as a result and a revised levy determination notice issued by the collecting authority (see chapter 16.5 (#chapter16-5)). The client then pays the top-up levy charge. The collecting authority will issue a levy payment certificate (following the form specified in regulation 56). This levy payment certificate will note the original levy charge paid, the top-up levy charge paid and the refund paid.

A suggested proforma levy payment certificate and revised levy payment certificate that collecting authorities may want to use are included at Annex B. The templates are optional but are provided as an example designed to meet the requirements of the Levy Regulations.

18.2 Issuing or withholding a local authority building control completion certificate

If a person carrying out works notifies local authority building control of completion of works for an application for building control approval with full plans (under regulation 16(4) of the 2010 Regulations) for works relating to the provision of dwellings or bedspaces in PBSA, they will need to provide a statement from the client that either the levy has been paid in full, or a notice of no charge was issued for the application (see regulation 16(4A)(f) of the 2010 Regulations). Upon receipt of the notice of completion which contains this statement, local authority building control must check with the person in the local authority who is responsible for levy administration that the statement is correct, and that the levy has been paid or was not due (see regulation 63). If the statement is correct and there is no outstanding levy charge, building control may issue the completion certificate, providing that all other regulatory requirements are met. If the statement is incorrect and there is an outstanding levy charge for the application, building control must not issue a completion certificate, and should inform the person carrying out the works as they would normally for refusal to issue a completion certificate.

If the person carrying out the works notifies the local authority of the completion of some but not all of the works contained in the application, the client must have paid the whole levy charge for the application in order for a completion certificate to be issued for those works.

18.3 Approving a final certificate from an RBCA

When a client makes a compliance declaration to their RBCA (under regulation 18 of the RBCA Regulations) for an initial notice for works relating to the provision of dwellings or purpose-built student accommodation, they will need to provide a statement that either the levy has been paid in full, or a notice of no charge was issued for the initial notice. The prescribed form for a final certificate now requires the RBCA to make a statement confirming that the client has made this statement. When the local authority building control team receives the final certificate, they must check with the levy administrator at the local authority that the client’s statement referred to in the final certificate is correct, and that the levy charge has been paid or was not due (regulation 63). If the statement is incorrect and there is an outstanding levy charge for the initial notice, the building control team must reject the final certificate within the statutory 10 working day period for rejecting final certificates.

If the final certificate is for some but not all of the works contained within the initial notice, the client will need to have paid the whole levy charge for the initial notice before the final certificate for those works can be approved.

18.4 Issuing or withholding a Building Safety Regulator completion certificate

If the client or person carrying out the works submits a completion certificate application or partial completion certificate application (under regulation 40 or regulation 45 of the HRB Regulations) or a notice of completion (under regulation 16(4) of the 2010 Regulations) to the Building Safety Regulator for works relating to the provision of dwellings or purpose-built student accommodation, they will need to state that either the levy has been paid in full, or a notice of no charge was issued for the application (see regulations 40(1)(g) and 45(2)(j) of the HRB Regulations and regulation 16(4A)(f) of the 2010 Regulations). Once the client, or person carrying out the works has submitted this application or notice, the client must also notify the collecting authority that the application or notice has been submitted and provide the collecting authority with a copy of the statement made to the Building Safety Regulator (regulation 63). The collecting authority must contact the Building Safety Regulator within 10 working days of receiving this notification and confirm whether the client’s statement is correct (regulation 63(4)). The Building Safety Regulator will need this information from the collecting authority in order to determine whether they can issue a completion certificate. If the client’s statement was incorrect and there is an outstanding levy charge for the application under which the completed works were constructed, the Building Safety Regulator must not issue the completion certificate (see regulations 44(2A) and 45(11A) of the HRB Regulations).

When applying for a partial completion certificate, the client must have paid the whole levy charge for all works contained in the building control approval application, not only the works contained in the partial completion certificate.

If the development is a staged development, and the client (or person carrying out the works) notifies the Building Safety Regulator of completion of works which are contained within more than one stage application, the client must confirm that the levy has been paid or a notice of no charge issued for each of the relevant applications. The collecting authority must also confirm this to the Building Safety Regulator when notifying them of the levy payment status (see regulation 63).

18.5 Section 30A applications (non-determination applications)

An application for a completion certificate (or partial completion certificate) to the Building Safety Regulator may be referred to the Secretary of State under s30A of the 1984 Act. Where this occurs, and the works relate to the provision of dwellings or bedspaces in PBSA, the client will already have notified the collecting authority when they made the application for a completion certificate to the Building Safety Regulator and provided the collecting authority with a copy of the statement made to the Regulator as to whether the levy has been paid, or a notice of no charge issued. The collecting authority should have already confirmed to the Building Safety Regulator whether they agree with the client’s statement. The Secretary of State must ask the collecting authority to provide a copy of this confirmation (see regulation 64), in which case the collecting authority must comply within 10 working days of receiving the request.

Chapter 19: Refunds

19.1 Refunds where a new levy liability notice or notice of no charge or a revised levy determination notice has been issued

If the collecting authority issues a new levy liability notice or notice of no charge or a revised levy determination notice after the client has paid the original levy charge, and the new levy charge is lower (or zero), the client is entitled to a refund of the difference (where the refund amount is greater than the administrative cost that would be incurred by the collecting authority in issuing the refund (see regulation 65(2))). The new or revised notice may be issued following:
- The submission of a variation application with accompanying levy information,
- The submission of a levy update notice (see regulations 52 and 53),
- The outcome of a review of the levy charge (see regulation 72),
- The outcome of an appeal to the First-tier Tribunal regarding the levy charge (see regulation 73.
The collecting authority must make the refund payment and issue a revised levy payment certificate (or a cancellation of the levy payment certificate where the charge is now zero) reflecting the new liability amount within 2 weeks of issuing the new or revised notice (see regulation 65(2)). If the client has not already provided details of a bank account into which the refund should be paid, the 2 weeks for making the refund payment begins on the day the collecting authority receives the bank account details.

The requirements for a revised levy payment certificate are set out in regulation 67(8) and such certificate should include the details below:
- The reference number (or other identifying information) of the application for building control approval for which the original payment was made,
- The reference number (or other identifying information) for any levy payment certificates previously issued and the amount stated in each levy payment certificate,
- The total levy charge which has been paid less the amount which has been refunded to the client,
- Any levy charges previously refunded to the client,
- The number of ordinary residential dwellings (if any) (see regulation 8), or bedspaces if PBSA, contained within the application for building control approval ,
- The number of exempt dwellings (if any – see regulation 8 as discussed in chapter 3.5 (https://www.gov.uk/guidance/building-safety-levy-guidance/section-3-advice-for-developers-of-residential-buildings#chapter3-5)) contained within the application for building control approval,
- The date on which the certificate is given.
A suggested proforma revised levy payment certificate that collecting authorities may want to use is included at Annex B. The template is optional but is provided as a sample designed to meet the requirements of the Levy Regulations.

19.2 Other circumstances in which a refund may be due

The other circumstances in which a refund may be due, and the processes for handling, are outlined in regulations 66 and 67.

Chapter 20: Reviews and appeals

20.1 Requests for reviews of decisions regarding the levy charge or refunds

A client may request a review of a levy charge or a refund amount if they believe the amount to be wrong. A client can also request a review if they believe no levy should be charged on the works or if they disagree with the collecting authority’s decision not to issue a refund (see regulation 71). They must make this review request to the collecting authority in writing, no later than 28 days after the levy liability notice (or revised levy determination notice), or decision regarding the refund, is given. The review request must contain:
- The client’s contact information,
- Information identifying the relevant application for building control approval, including any variation applications,
- Information identifying the levy liability notice or refund,
- The reason the client is requesting the review,
- If the request relates to a levy refund, a copy of any levy payment certificates (see regulation 71(3)).
The review request may be accompanied by any supporting information or evidence which the client feels is relevant to a review (regulation 71(4)).

20.2 Carrying out a review

The collecting authority must carry out a review of the calculation within 28 days of receiving the review request (regulation 72(5)). The person carrying out the review must not have been involved in the original decision regarding the levy charge or refund and must be more senior to the person who made the original decision (regulation 72(2)).

If the review concludes that the original decision was correct, the original levy liability notice and/ or revised levy determination notice and/or payment certificate and/or refund decision are upheld. The collecting authority must inform the client of this within 28 days of receiving the request for the review, stating the reasons why the original decision is upheld (regulation 72(5)).

If the review concludes that the original decision was incorrect, the collecting authority should recalculate the levy charge or refund amount. The collecting authority should issue any levy liability notices, revised levy determination notices, notices of no charge, and/or levy payment certificates, and if an overpayment has been made, issue any refunds, in accordance with the regulation under which the original decision was made (see regulation 72 (5)).

20.3 Appeals to the First-tier Tribunal

If a client is not satisfied with the outcome of a review, or the collecting authority fails to notify them of the outcome of the review within 28 days, they may appeal the decision to the First-tier Tribunal (https://www.judiciary.uk/courts-and-tribunals/tribunals/first-tier-tribunal/) (regulation 73). An appeal must be made within 28 days of receiving the review decision, beginning the day after they receive the review decision (or beginning the day by which the collecting authority should have notified the client of the decision, but did not).

The client can appeal to the First-tier Tribunal if they think that the collecting authority’s decision was either based on an error of fact (for example, they have miscalculated the chargeable floorspace) or was wrong in law (for example, they have applied the levy charge to a building which should be exempt).

The tribunal may either uphold the collecting authority’s decision regarding the levy charge or refund or issue a new decision. If they issue a new decision, the collecting authority should issue any levy liability notices, notices of no charge, revised levy determination notices, and/or levy payment certificates, and, if an overpayment has been made, issue any refunds, in accordance with the regulation under which the original decision was made.

20.4 Appeal of other decisions of the local authority

A client may appeal other decisions of the local authority (as building control authority) in relation to the levy:
- If the local authority rejects an application for building control approval with full plans due to failure to include levy information, a client may appeal this decision to the Building Safety Regulator under regulation 14B of the 2010 Regulations. The decision of the Regulator can be appealed to the First-tier Tribunal under regulation 14B of the 2010 Regulations.
- If the local authority rejects an initial notice or amendment notice due to failure to include levy information, a client may appeal this decision to the First-tier Tribunal under section 55 of the 1984 Act and regulation 29 of the RBCA Regulations.
- If the local authority refuses to issue a completion certificate due to non-payment of the levy, the person carrying out works may appeal this decision to the Regulator under regulation 18A of the 2010 Regulations. The decision of the Regulator can be appealed to the First-tier Tribunal under regulation 18A of the 2010 Regulations.
- If the local authority rejects a final certificate due to non-payment of the levy, a client may appeal this decision to the First-tier Tribunal under section 55 of the 1984 Act and regulation 29 of the RBCA Regulations.
Chapter 21: Resourcing Building Safety Levy collection and recovering associated costs

21.1 Funding for local authorities acting as collection agents

Funding for local authorities acting as collection agents is split into two parts:
- Set-up costs provided via Section 31 grant in advance of the levy coming in into operation.
- Ongoing administration costs which will be recovered from levy revenue on a cost recovery basis.
21.2 Start-up costs

Local authorities will be provided with grant funding to cover costs incurred in preparing to administer the levy. Local authorities will be informed of their allocations by letter.

21.3 Administrative Costs

Local authorities will recover administrative costs incurred in its capacity as collecting authority on a cost-recovery basis from levy revenue received. Each local authority will provide management information to MHCLG on a quarterly basis (see chapter 22 (#chapter22)) which includes revenue retained to cover administrative costs, and we expect that their s151 officer will certify that all costs have been properly incurred in discharge of running a levy collection service.

21.4 What kind of ongoing costs are eligible

Local authorities may recover administrative costs incurred in their capacity as collecting authorities against their levy revenue. The administrative costs that can be recovered are detailed in regulation 69(4). These include staff, systems, equipment, office costs and legal costs relating to the collection, administration, and enforcement of the levy. Administrative costs may only be recovered against the financial quarter’s revenue in which they were incurred. For example, if particular costs were incurred during the financial quarter October – December, then those costs should be deducted from that October – December financial quarter’s revenue, not from subsequent financial quarters’ revenue; the exception to this is where a local authority’s administrative costs exceed the local authority’s revenue for that financial quarter - see chapter 21.5 (#chapter21-5).

21.5 Administrative costs exceeding Levy revenue

The levy is designed as an industry contribution and administrative costs are expected to be modest relative to levy income. If a local authority’s quarterly levy administrative costs exceed levy revenue, they may roll shortfalls into the following financial quarter.

For example, if the administrative costs for the financial quarter October – December exceed the levy revenue received for October – December then the excess costs can be recovered from the levy revenue received in the subsequent January – March financial quarter.

If at the end of a January-March financial quarter in any year the unrecovered administrative costs exceed the revenue received for that financial quarter, then this should be reported to MHCLG (see regulation 68). MHCLG will then pay the deficit to the local authority (see regulation 70). Excess administrative costs at the end of a January-March financial quarter are dealt with in this way and are not “rolled over” to subsequent financial quarters.

Chapter 22: Reporting and levy revenue transfer

22.1 Requirement to provide management information and revenue transfer

Collecting authorities must prepare a levy return. Management information should be submitted to MHCLG within 30 days of the end of the financial quarter. Collecting authorities must also transfer the levy revenue that has been collected in the financial quarter, minus administrative expenses incurred and refunds paid, within 42 days of the end of the financial quarter to MHCLG (see regulations 68 and 69).

22.2 Reporting and monitoring

We intend that the required management information will be collected via DELTA (https://delta.communities.gov.uk/about-delta). The form relating to the financial quarter end will be released 5 working days prior to the end of the relevant financial quarter. Collecting authorities can register for a DELTA account on the registration page (https://delta.communities.gov.uk/register). Further information on how to use DELTA can be accessed via the user guide (https://delta.communities.gov.uk/help-and-guidance#user_guide).

All management information returns should to be signed off by a S151 officer or a delegated official. S151 officers or delegated officials will be able to do this in DELTA once registered.

Individual collecting authorities’ quarterly data returns will not be published and will only be shared on a restricted basis for operational purposes on a strictly need-to-know basis, unless requested from MHCLG under the Freedom of Information (FOI) Act. Annual and cumulative financial totals of levy net revenue will be published as part of the Building Safety Trust Statement.

22.3 Management information to be submitted

Management information will be required on the following topics, as explained in regulation 68 (3):
- Levy charges stated in levy liability notices given (and not cancelled), in the financial quarter charged at the standard levy rate,
- Levy charges stated in levy liability notices given (and not cancelled) for the financial quarter charged at the previously developed land levy rate,
- Unpaid levy charges stated in levy liability notices given (and not subsequently cancelled) for all preceding financial quarters,
- Payments received by the collecting authority,
- Details of refunds paid by the collecting authority (see regulations 65 and 66),
- Administrative costs incurred by the collecting authority (see regulation 69),
- Amount to be paid to MHCLG,
- Number of spot checks carried out and the number of those where inaccurate levy information was identified (see regulations 46 – 51 as discussed in chapter 17 (#chapter17)).
A further guide with full information on management information and how to complete the DELTA return will be published shortly.

22.4 Revenue transfer

Each collecting authority must transfer the levy revenue collected in the relevant financial quarter minus administrative costs incurred and refunds made within 42 days of the end of the financial quarter to MHCLG (see regulation 69). Where administrative costs incurred and refunds paid exceed revenue collected for the financial quarter and the collecting authority has a negative levy balance, no revenue transfer is required (see regulation 69 as discussed in chapter 21.5 (#chapter21-5)).

The revenue transfer should be via bank transfer to the dedicated levy bank account. Once the new account information is available, we will notify collecting authorities.

It is expected that a collecting authority would submit the management information before undertaking the revenue transfer to ensure that the amount is accurate and has the appropriate sign off.

If an underpayment occurs, the collecting authority is expected to make a further payment so that the revenue transfer aligns with the information submitted in the management information. In the case of an overpayment, MHCLG will reconcile the difference with the collecting authority.

22.5 Responsibilities of the S151 Officer

The Section 151 (S151) officer (usually the chief financial officer) of the local authority is responsible for making the necessary arrangements for local financial and management controls, under S151 of the Local Government Act 1972. It is therefore the responsibility of the S151 officer to ensure that either they or an official they have delegated responsibility to, approve the management information and the subsequent transfer of revenue to MHCLG. This is a requirement as part of the DELTA return.

22.6 Deadlines for submitting management information and revenue transfer

Collecting authorities must submit management information within 30 days and transfer levy revenue within 42 days of the relevant financial quarter, respectively.

The deadlines for submitting management information and transfer revenue are:

Quarter 1 return (operational period between 01 April- 30 June): Management information to be submitted by 30 July and levy revenue transferred by 11 August.
- Quarter 2 return (operational period between 01 July – 30 September): Management information to be submitted by 30 October and levy revenue transferred by 11 November.
- Quarter 3 return (operational period between 01 October- 31 December): Management information to be submitted by 30 January and levy revenue transferred by 11 February.
- Quarter 4 Return (operational period between 01 January – 31 March): Management information to be submitted by 30 April and levy revenue transferred by 12 May.