Building Safety Act 2022: What To Expect In 2026 - Levy, BSR Reform, Second Staircases And Remediation Bill

The Building Safety Act 2022 (BSA) and its related legislation have already transformed the regulatory landscape for the construction and living sectors, but the pace of change is far from slowing and 2026 is shaping up to be another pivotal year for building safety. From a new levy on residential developments to structural reforms in regulation and enforcement, stakeholders across the living sector – developers, freeholders, leaseholders, housing associations, property managers, and occupiers – must prepare for a year of significant developments.

The Grenfell tragedy continues to cast a long shadow over the industry, and the Government's commitment to implementing the Grenfell Tower Inquiry's recommendations is driving systemic change. Against this backdrop, here's what you need to know about the key developments expected in 2026 and what they mean for you.

Headline developments for 2026

Building Safety Levy – a new tax on residential developments

The Building Safety Levy is due to come into force in England on 1 October 2026, following a one-year postponement. Its purpose is clear: to raise £3.4 billion over ten years to fund remediation of unsafe buildings. The levy is not just payable on higher-risk buildings but will apply to all new dwellings (subject to certain exceptions and thresholds).

Key features:

• Will apply to most new residential developments (of 10 dwellings or more), including Build-to-Rent schemes and purpose-built student accommodation (PBSA threshold: 30 bedspaces). Hot off the press is a new Government consultation published on 16 December 2025, seeking views on revisions to the National Planning Policy Framework. This proposes to extend the current threshold to 50 or more dwellings / 120 bedspaces for PBSA. The consultation closes on 10 March 2026.
• Exemptions for social and supported housing, anything developed by "exempt persons" (defined as non-profit registered providers of social housing and their wholly owned subsidiaries), and other asset classes including hotels, children's homes, domestic abuse shelters, criminal justice and military accommodation, and care / nursing homes.
• 50% discount for "previously developed sites".

Practical takeaway: With the regulations implementing the Levy now in final form, and detailed guidance available, developers and stakeholders must prepare for its implementation and start considering its implications in planning and financial models. It is likely that there will be a surge in building control applications in the first three quarters of 2026, as developers seek to avoid levy liability.

Call-in of Building Assessment Certificates (BACs) by the BSR continues

Building Assessment Certificates (BACs) are issued by the Building Safety Regulator (BSR) to demonstrate its satisfaction that the principal accountable person (PAP) for a high-rise residential building is meeting its legal duties under the BSA. The process of issuing BACs will take some time and the BSR is calling in buildings in priority order. Currently – as noted in the BSR's Building Assessment Certificate guidance which was updated in June 2025 – it is working its way through buildings which meet one of the criteria below:

• over 30 metres high with more than 11 residential units
• 18 to 29.99 metres high with more than 378 residential units
• clad with combustible aluminium composite material
• with large panel systems built between 1957 and 1973 with a gas supply, and it is unclear if reinforcement work has been carried out.

Why it matters:

• The PAP for a high-rise residential building must apply for a BAC within 28 days of being directed to do so by the BSR.
• However, PAPs should ensure that their house is in order as soon as they become responsible for the building – the obligation to assess and manage building safety risks arises as soon as the building becomes occupied, or as soon as a person becomes an accountable person for the building, not just when the regulator directs the PAP to apply.

Practical takeaway: The categories of buildings for which the BSR is calling in BACs will continue to widen as time goes on. When called upon, PAPs will have just 28 days to submit the application for a BAC.

PAPs should not wait until they are told to apply for a BAC to prepare the documents required (which include the resident engagement strategy, information about the mandatory occurrence reporting system and the safety case report): it is part of the ongoing duties of a PAP under the BSA to prepare and maintain these documents.

Further progress on Grenfell Inquiry recommendations:

Following publication in March 2025 of the Government's response to the Grenfell Phase 2 Report, in which it accepted all 58 recommendations, progress to implement these continues. The Government published its second progress report in October 2025 and its third progress report on 17 December 2025, with updates including:

• Definition of "higher-risk buildings" (HRBs): the Building Safety Regulator (BSR) has completed its initial review of the definition of a HRB, considering whether HRBs should be defined only by reference to the height of a building, or whether the use of the building and the nature and vulnerabilities of occupants of the building should also be taken into account. The findings of the initial review, supported by MHCLG, are that there is insufficient evidence to suggest changes should be made to the definition of HRBs. However, the BSR will operate an ongoing review of the definition of a higher-risk building, alongside its duty to keep the safety and standards of all buildings under review.
• Single construction regulator: the Government published its prospectus detailing its proposals for the single regulator on 17 December 2025. The consultation closes on 20 March 2026 and a full response will be published in summer 2026, setting out "more detail on regulatory reform".
• Building Regulations review / Building Control Independent Panel: the BSR appointed an expert panel in July 2025 to conduct a fundamental review of Building Regulations guidance (i.e. Approved Documents, BS 9414 and other existing practices under review), with interim findings expected in spring 2026 and a final report in summer 2026.
  
  Alongside this, the Building Control Independent Panel was established in April 2025 to review the operation of the building control system in England. In particular, the panel is considering (i) whether it is in the public interest for building control functions to be performed by those who have a commercial interest in the process; and whether all building control functions should be moved to a 'national authority' model. The panel launched a call for evidence, which closed on 29 August 2025 and the evidence collected is intended to inform the panel's report to Government, which is due in late 2025.
• Vulnerable people: Primary legislation has now been passed (in the form of The Fire Safety (Residential Evacuation Plans) (England) Regulations 2025) (the RPEEPs Regulations) to mandate Residential Personal Emergency Evacuation Plans (PEEPs) in high-rise and higher-risk residential buildings. This completes two of the Inquiry's Phase 1 recommendations. For more on Residential PEEPs, read our guide for mental health charities and care providers.
• Construction Products reform: A Government consultation on construction products reform closed in May 2025. The Government has committed to publishing a white paper setting out its response before spring 2026, including policy on test data, the construction library, and oversight of conformity assessment. Hot off the press are The Construction Products (Amendment) Regulations 2025, which come into force on 8 January 2026 – these enable the continued recognition of CE marking alongside UKCA marking for construction products placed on the UK market.
• Reform of the fire engineering profession: on 17 December 2025, the Fire Engineers Advisory Panel published its "Authoritative Statement" alongside a statement of next steps for reform of the fire engineering profession. Among other things, this confirms that the Government will legislate to regulate the title and function of a "fire engineer" to strengthen public safety and professional accountability.

Practical takeaway: Expect further regulatory tightening and cultural change across the sector. Compliance strategies should be revisited regularly

Building Safety Regulator (BSR) Reform and "Fast Track process":

The Government has now laid draft regulations, expected to come into force on 27 January 2026, governing the transition of the BSR from the Health and Safety Executive to a new independent body under the arm's-length control of the Ministry of Housing, Communities and Local Government (MHCLG).

This reform aims to:

• Improve accountability and streamline Gateway 2 and 3 processes for Higher-Risk Buildings (HRBs).
• Address delays—the BSR has notably grappled with an historic backlog of GW 2 applications, with median approval times far beyond prescribed limits. However, following establishment of the new "innovation unit" in summer 2025 handling new build applications, the most recent BSR data indicates significant improvements to approval times as against the legacy multi-disciplinary model.
• Lay the groundwork for a single construction regulator, as noted above.

Practical takeaway: Developers and contractors should continue to engage early with the regulator to avoid bottlenecks. Also, be aware that the BSR will be pausing the processing of new building control applications submitted via the online portal from 19 December to 5 January. Likewise, no new directions to apply for building assessment certificates will be sent to PAPs of occupied higher risk buildings during this period.

Second staircases

Approved Document B (Fire Safety) – the official guidance underpinning Building Regulations fire safety requirements – was amended in March 2024 to include explicit guidance that residential buildings with any storey at 18 metres or above should have at least two staircases.

This was subject to a 30 month transitional period – which will expire on 30 September 2026.

Key points to be aware of:

• From 30 September 2026, Building Control approvals for new residential buildings of 18 metres and above will require two escape stairs to meet fire safety requirements.
• Until 30 September 2026, the guidance within the existing Approved Document B (2019 edition incorporating 2020 and 2022 amendments) – which allowed for a single staircase – can continue to be followed, where the following both apply:
  • A building notice, initial notice or building control approval application with full plans is given or made to the relevant building control authority by 30 September 2026, and;
  • Building work has started and "sufficiently progressed" before, or within the period of 18 months beginning on, 30 September 2026.

Practical Takeaway: Building control applications for 18 metres plus residential buildings which are submitted after or which have not "sufficiently progressed" by 30 September 2026 will require two separate staircases as part of their design. Space and cost considerations, and design adjustments may need to be made to minimise loss of saleable floor area.

Introduction of Remediation Bill:

The Remediation Acceleration Plan (RAP), originally published in December 2024 and updated in July 2025, indicates that, to expedite remediation a new "Remediation Bill" will be introduced, establishing a "Legal Duty to Remediate", with criminal penalties for non-compliance.

Key features:

• The Bill is expected to make it an offence for "any person to obstruct another from assessing or remediating an unsafe building over 11 metres in height, without a reasonable excuse."
• It is also intended to provide that by the end of 2029:
• • Any landlord who has failed to remediate a building over 18 metres - without reasonable excuse - will face criminal prosecution, with unlimited fines and/or imprisonment; and
  • Buildings between 11 and 18 metres that have not been remediated or scheduled for completion by the end of 2029 will be escalated for investigation and enforcement.
• The timeline for introduction of the Remediation Bill is not yet clear: the RAP indicates that it will be brought forward "as soon as parliamentary time allows". 2026 may bring further clarity.

Practical takeaways: Those with responsibility for buildings that are 11 metres or taller requiring remediation should audit their portfolios now and takes steps to achieve compliance.

Supreme Court appeals on retrospectivity of the BSA

In November 2025, the Supreme Court granted permission to appeal two landmark cases under the BSA:

• Stratford Village Development Partnership and another (Appellants) v Triathlon Homes LLP and another (Respondents) (the Triathlon appeal).
• Adriatic Land 5 Ltd (Appellant) v Long Leaseholders at Hippersley Point and another (Respondents) (the Adriatic appeal)

Key points to note:

• The Triathlon appeal – in which Gowling WLG Partner Sarah Dyer and Principal Associate Sean Garbutt act for the Respondent, Triathlon Homes LLP (Triathlon) – concerns remediation contribution orders (RCOs) under section 124 BSA.
• As set out in detail in our insight on the Court of Appeal decision in July 2025, the dispute originates from fire safety defects discovered in five residential blocks within the former Athletes' Village for the London 2012 Olympic Games. Triathlon, an affordable housing provider, successfully obtained RCOs against the Appellants before the First-tier Tribunal, requiring them to pay Triathlon's share of remediation costs and related expenses.
• The Court of Appeal unanimously dismissed both grounds of appeal advanced by the Appellants, who subsequently sought leave to appeal to the Supreme Court on two grounds:
  1. Whether the Court of Appeal adopted the wrong approach to determining what is "just and equitable" under s. 124.
  2. Whether RCOs can lawfully cover costs incurred before s. 124 came into force on 28 June 2022 (when the relevant provisions of the BSA came into force).
• The Supreme Court granted permission to appeal on ground (2), "retrospectivity", only.
• The Adriatic appeal, which is linked to the Triathlon appeal, will address whether Schedule 8 to the BSA precludes the recovery of legal or professional costs by way of service charge from leaseholders holding a qualifying lease where those costs were incurred before 28 June 2022.

Practical takeaways: These appeals – both expected to be heard in 2026 – will have far-reaching implications for the interpretation of the BSA. The Supreme Court's decisions will shape future litigation and policy, influencing how leaseholders are protected from remediation costs and clarifying the retrospective effect of the BSA.

Building Safety developments in Wales

On 7 July 2025, the Welsh Government (WG) laid The Building Safety (Wales) Bill before the Welsh Parliament. If passed, it will introduce a new building safety regime in Wales "focusing on the occupation and ongoing management... of multi-occupied residential buildings" in a similar, but not identical, way to Part 4 of the Building Safety Act 2022 (BSA) which applies in England.

The Welsh Bill does not focus on the design or construction phase, or the building control process for Higher-Risk Buildings (HRBs) in Wales, which will be addressed in separate secondary legislation.

Key points to note:

• Scope of the Building Safety (Wales) Bill: as noted above, this concentrates on the occupation and management phase, rather than design, construction, or building control for Higher-Risk Buildings (HRBs) – dealt with in the consultation mentioned below.
• Separate legislation for building control reform and HRBs: the Welsh Government (WG) recently published the outcome of its consultation on building control reform (closed May 2025) – confirming plans to make the regulations implementing changes to the building control regime "later this year, and bring them into force 6 months thereafter".

Practical Takeaways: Stakeholders operating in both England and Wales should note key differences between the Welsh Bill and the BSA regime. HRB design and construction requirements are expected to be published early in the New Year and although they are expected to mirror the regime in England, there will be some differences.

For tailored guidance on how your business should best prepare for building safety changes set to take place in 2026, contact our Building Safety Team.

2026 is expected to be another pivotal year for building safety, bringing further regulatory change and reforms arising out of the Grenfell Phase 2 recommendations – several of which have been promised for end of 2025 / early 2026. For developers, this means factoring levy liabilities into financial models and accelerating approvals. Freeholders, property managers and industry professionals should anticipate structural changes to oversight and enforcement. For leaseholders and residents, these reforms promise greater protection and accountability.

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