When should the levy be paid?

The levy is payable prior to the release of the approval which is:

  • Construction Certificate (CC);
  • Complying Development Certificate (CDC); or
  • Contract;

and must be paid prior to works commencing.

The approving authority must ensure the correct levy has been paid.
The levy is payable on the cost of works (inclusive of GST) as determined by:

  • The certifying authority issuing the CC; or
  • The certifying authority issuing the CDC; or
  • If the CC is not required, by the consent authority granting development consent; or
  • Where these don’t exist, the contract price or if there is no contract price, the cost as determined by the Long Service Corporation (LSC).

The current levy rate until 31 December 2022 is 0.35% of the cost of building and construction works of $25,000 and above (inclusive of GST).

From 1 January 2023 the levy rate will change to 0.25% of the cost of building and construction works and will only be payable if the cost of works is $250,000 and above (inclusive of GST).

The levy is payable online, at local councils or direct to LSC.

Please note top up payments can be paid online to LSC. Most Councils will accept top up payments. Please contact the Council first.

Back to top