Brownfield Sites
The question
To ask the Secretary of State for Housing, Communities and Local Government, for what reason the Building Safety Levy (England) Regulations 2025 introduced a new definition of Previously Developed land.
Answered by Samantha Dixon
Works on previously developed sites will be charged at the 50% discount rate for the Building Safety Levy. This is because of the higher costs of developing a previously developed/ brownfield site, and the greater risk that these projects become unviable.
As set out in our response to technical consultation, we have implemented a definition of “Previously Developed Sites” in the Building Safety Levy regulations which draws on the definition of “Previously Developed Land” set out in the National Planning Policy Framework (NPPF). Appropriate amendments have been made to reflect that the NPPF definition is primarily designed to inform planning policy whereas the Building Safety Levy definition is used in regulations to apply a tax discount.
We recognise the issues highlighted, and we are considering whether the approach in regulations could be more closely aligned with the NPPF, while maintaining the level of precision required for a taxation system.
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