We asked MHCLG about the potential impacts of the Building Safety Levy on housing provision. MHCLG said it had not published any impact assessment or produced specific numbers, but believed the impact would be relatively small. It told us that it had deliberately designed the Levy to take into account factors to protect housing supply. It explained that Levy design features, such as discounted rates for brownfield sites and exemptions for affordable housing, would protect viability and minimise the impact of the Levy on building supply.79 In a follow up letter, MHCLG told us that it thought that multiple factors will affect the number of houses developers are able to build including finance, land prices, labour and materials costs.80 78 Q 5; C&AG’s Report, para 3.11; RDC0006 Written evidence submitted by the Home Builders Federation 79 Qq 97–99 80 Letter from Ministry of Housing, Communities and Local Government to Committee of Public Accounts, 18 February 2025 27