107 Building Safety Levy (BSL)
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The Committee gave consideration to a report presented by the Head of Policy and Strategy, seeking approval to spend the Building Safety Levy New Burdens Funding to develop and implement a compliant administration system. It was explained that the Building Safety Levy (BSL) was introduced by Section 58 of the Building Safety Act 2022, which amended the Building Act 1984 to give the Secretary of State powers to impose the charge. The BSL was a key component of the government's response to the Grenfell Tower tragedy in 2017.
Members heard that the government aimed to raise funding from applicable developments across the country to support the remedial works required to make a number of high-rise buildings safe for residents. The Council was required to have arrangements in place to calculate charges, apply exemptions, issue notices, collect payments, and provide accurate reporting and audit information to central government.
The Ministry of Housing, Communities and Local Government (MHCLG) confirmed on 27 January 2026 Building Safety Levy – New Burdens funding of £132,900, payable in 2026/2027. It was explained that the revenue costs of developing the system would be met through the BSL New Burdens funding. Members were presented with a selection of options, however, it was highlighted that by approving option two, that being to utilise Microsoft Power Platform and Dataverse, it was unlikely there would be any additional revenue costs usually associated with a new commercial system, as this would be covered under an existing professional services agreement with the Council.
The Committee heard that any additional costs, including licence fees, would be covered by the BSL administration fee which was calculated on a cost recovery basis and included officer time, software subscriptions and any other activities associated with the processing and administering of the BSL. The initial expenditure was classified as revenue spend as the system was cloud based and a SAAS (software as a service) agreement. This meant, as with other cloud based systems, the Council would not retain ownership of the software and it was therefore not possible to capitalise the expenditure.
The Head of Policy and Strategy reiterated the request for approval to spend the Building Safety Levy New Burdens Funding to develop and implement a compliant administration system, and offered to answer questions from the Committee.
Members expressed their views on the introduction of the levy, whilst recognising there was a requirement on the Council for implementation. Concerns were raised regarding how the levy may impact the speed and extent of new developments in the district, and for ensuring cross-authority working partnerships were effective in the provision of housing.
In response, the Head of Policy and Strategy explained that in setting policy and whole plan viability for the Central Lincolnshire Local Plan (CLLP), a buffer was included for costs over which authorities had no control of which this was a prime example. Members heard that the broader mitigation was the desire to review the CLLP, with the levy having been implemented, for the wider impact ... view the full minutes text for item 107