19/06/2026
The development industry is facing increasing pressure from the growing number of taxes, levies and financial obligations attached to bringing forward new homes.
From Community Infrastructure Levy contributions and Section 106 agreements through to Biodiversity Net Gain requirements and now the Building Safety Levy, the cumulative impact on projects is becoming significant - particularly for SME developers and more challenging sites.
While many of these measures are introduced with positive intentions, the reality is that every additional cost ultimately affects viability, delivery timescales and investment decisions. In some cases, the combined burden risks making otherwise sustainable developments unviable.
At a time when there is widespread recognition of the need for more homes, it is important that policy and taxation strike the right balance between raising standards and maintaining the ability to actually deliver development.
The industry is resilient and continues to adapt, but there is an increasing need for a more proportionate and practical approach that supports both growth and delivery.
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