Simon Kerrigan

The Building Safety Levy comes into force on 1 October 2026, but what is it and what is it designed to achieve? Introduced under The Building Safety Levy (England) Regulations 2025, the levy will apply to eligible residential and purpose-built student accommodation developments where a building control application is submitted after 1 October 2026. It is expected to raise £3 billion over the next decade, helping to fund essential remediation works to address existing building safety issues.

In this edition, we explore the latest legal and regulatory developments affecting property owners, investors, developers and landlords across both the commercial and residential sectors. As the pace of reform continues to accelerate, the focus is increasingly on the cumulative impact of a number of overlapping legislative and policy changes.

The Cotswolds continues to attract American buyers seeking a second home, family base or long-term investment. However, purchasing rural property in England comes with its own legal, practical and tax considerations, many of which differ significantly from those in the US. With contributions from Partner, Saskia Arthur, Senior Associate, Alex Gamble and John Eric of The Luxury Collective Global Advisory, this guide provides practical insights to help buyers navigate the purchasing process and make informed decisions.