Current Issues | The Almshouse Association

Building Safety Levy and almshouses: Scope and exemption

What is the Building Safety Levy?

The Building Safety Levy (BSL) is a new charge on qualifying residential development in England, introduced as part of the Government’s post-Grenfell building safety reforms. Its purpose is to ensure that the residential development sector contributes to the cost of remediating unsafe residential buildings, particularly those affected by cladding and other fire safety defects.

The levy comes into force on 1 October 2026 and is expected to raise approximately £3.4 billion over a ten-year period. It is payable by developers and operates through the building control process rather than the planning system.

When the Levy applies

The BSL generally applies to major residential developments that create 10 or more dwellings or 30 or more student bedspaces, provided there is a net increase in residential floorspace. This includes many new-build developments, conversions and extensions.

The levy is calculated by reference to the development’s gross internal floor area, using a rate per square metre set by the relevant local authority. Rates will vary across England to reflect local housing market conditions. A reduced rate applies to qualifying brownfield developments, typically around 50% of the standard greenfield rate.

Local authorities are responsible for administering and collecting the levy. Developers will receive a Levy Liability Notice setting out the amount payable, with payment generally due before completion or occupation of the development.

Exemption for almshouses

The Building Safety Levy Regulations provide full or partial exemptions for certain categories of development where broader social policy considerations apply. These include affordable housing, certain supported and social housing, care homes, hospices, hotels, temporary accommodation and almshouses.

Almshouse developments are expressly exempt from the Building Safety Levy. Where a development falls within the relevant definition of an almshouse, no levy is payable and no levy calculation should be required at the building control stage.

The exemption recognises the distinctive nature of almshouses as charitable, not-for-profit housing provided to relieve financial hardship and offer secure, community-based accommodation for those in need. Subjecting such developments to the levy could adversely affect their financial viability and reduce the delivery of this important form of charitable housing.

For almshouse charities and their development partners, the exemption reduces development costs, removes a potential administrative burden and supports the continued provision of small-scale, community-based housing for beneficiaries.

Conclusion

The Building Safety Levy represents a significant new mechanism for funding the remediation of unsafe residential buildings. However, the express exemption for almshouses reflects their charitable purpose and social value, ensuring that the levy does not impede the delivery of this important form of affordable housing.

posted 30 June 2026

Stone King launches Annual Charity Chair Survey

Stone King launches Annual Charity Chair Survey in partnership with Bayes Business School

Almshouse Association panel consultant, Stone King Legal Services, has launched a new partnership with the Centre for Charity Effectiveness at Bayes Business School to deliver the first Stone King Annual Charity Chair Survey.

This year’s survey explores the theme: “Governance under pressure: how Chairs are leading through political, regulatory and financial complexity and uncertainty.”

The survey is open to current Chairs, Co-Chairs, Vice-Chairs and Deputy Chairs of charities in England and Wales, as well as those who have held these roles within the last 12 months. This includes exempt and excepted charities, as well as those registered with the Charity Commission.

Stone King would be very pleased to encourage participation from members of The Almshouse Association, particularly those involved in governance and leadership of almshouse charities.

Input from this sector will help ensure that almshouses are well represented within the findings and broader sector analysis.

In addition to the survey, a series of discussion groups will take place in September, offering participants an opportunity to contribute more in-depth reflections on the challenges facing charity chairs. Those interested can register their interest via the Stone King website.

The findings from the survey will be published in the Autumn and are intended to provide practical guidance and sector-specific insights to help strengthen governance and leadership across the charity sector during a period of significant change and uncertainty.

The survey closes on Sunday 26 July.

Further information is available via Stone King’s website here.

posted 29 June 2026

Raising standards: qualifications

What the new housing qualifications requirements mean for almshouse charities

Under the new Competence and Conduct Standard framework, senior housing managers of Registered Providers, particularly those in roles responsible for the day-to-day delivery of housing services, will be expected to hold, or be working towards, a recognised housing management qualification. This typically aligns with Level 4 or Level 5 qualifications, broadly equivalent to foundation degree level.

Importantly, these requirements apply to Registered Providers of Social Housing – that is, organisations registered with the Regulator of Social Housing. This includes housing associations and some larger almshouse charities, but does not automatically extend to all almshouses, particularly those that are not registered.

Implications for almshouses

For almshouse charities, the picture is more complex – particularly given the distinction between those that are Registered Providers and those that are not.

Registered Provider almshouses will need to consider how these requirements apply to their staff and governance structures. This may involve:

supporting staff to gain qualifications
reviewing organisational structures and role definitions
planning for associated costs and capacity impacts

Non-Registered Provider almshouses, however, are not directly in scope of these requirements. Nevertheless, they may wish to work towards these qualifications to ensure good practice.

What should almshouses do now?

While further guidance is expected, there are practical steps almshouse charities can begin to take.

Map roles and responsibilities: Identify who carries out housing management functions
Assess training needs: Consider whether current staff or volunteers may need support
Engage early: Monitor guidance from the regulator and sector bodies
Explore partnerships: Shared training or pooled resources may help reduce costs

The Almshouse Association has been actively engaging with policymakers to ensure that the unique characteristics of almshouses are recognised and will continue to keep members updated.

Are your staff in or out of scope (of requiring the qualification)?

We have put together a helpful flowchart (below) that will guide you through assessing this, along with a practical toolkit of templates.

Please visit: www.almshouses.org/qualifications-for-registered-providers-of-social-housing/ for the complete toolkit.

Should you have any questions, please do not hesitate to contact our Policy, Planning and Engagement Manager via alicemorrey@almshouses.org

posted 28 May 2026

Terminology

Why correct terminology matters for almshouse charities

Correct terminology in almshouse settings preserves their unique legal framework. Consistent, accurate language reduces legal risk, prevents misunderstanding and supports good governance, protecting both residents and the charity.

1. A unique legal and charitable framework

Almshouse charities occupy a distinct position within the housing sector.

Their role is not to provide conventional rented accommodation, but to offer homes to beneficiaries under a charitable trust. This difference makes terminology critically important. Terms such as “Weekly Maintenance Contribution” rather than “rent,” and “Letter of Appointment” instead of “tenancy agreement,” are not just traditional preferences; they reflect the legal reality of the arrangement.

Unlike typical housing situations where individuals are tenants with statutory rights, almshouse residents are beneficiaries. They occupy their homes under a licence, usually for life, in line with the charity’s governing rules. The terminology used must accurately reflect this relationship and the charitable purpose behind it.

2. Avoiding legal risk and misinterpretation

Using incorrect terms such as “tenant” or “rent” can create confusion and potential legal risk.

Courts may consider not only formal documents but also how the relationship operates in practice. If a charity’s language and conduct resemble a landlord-tenant arrangement, there is a possibility that a tenancy could be implied.

This could unintentionally grant residents statutory rights that were never intended, potentially conflicting with the charity’s governing documents. By contrast, using terms like “Weekly Maintenance Contribution” and “Letter of Appointment” helps preserve the intended legal structure and reinforces that payments are contributions toward upkeep, not profit-driven rent.

3. Consistency, clarity, and good governance

Consistency in terminology is essential across all communications; both formal and informal.

Correct language should be used in appointment letters, policies, correspondence, and everyday conversations. Even casual misuse of terms can lead to misunderstandings over time.

Clear and accurate terminology also benefits residents. It ensures they understand their status as beneficiaries rather than tenants, helping to set appropriate expectations and reduce the likelihood of disputes. Ultimately, careful use of language supports good governance, protects the legal integrity of the charity, and ensures that almshouse organisations can continue fulfilling their purpose for future generations.

posted 28 May 2026

Updating your charitable objects

This article has been provided for member charities by Association panel consultant, Birketts LLP, a full service law form that cover the regions of East Anglia, London, South East, South West.

Can the trustees of a charitable almshouse charity let someone in need live in an empty almshouse, even if they do not meet the criteria for residence?

We are often asked this question and you can easily see why. In many parts of the country, there is a real and pressing housing shortage, and almshouses can play a vital role in alleviating some of the pressures that can be caused by that shortage. Surely, allowing an individual in need to live in an empty almshouse is for the greater good and therefore OK?

The legal framework trustees must follow

But as is so often the case, these things are rarely that straightforward. As you may know, charitable almshouses are required to operate only in furtherance of their charitable purposes for the benefit of the public. For anyone unsure as to what their charity’s purposes are, you will need to check the governing document for any description of purposes, objects or more generally how any property held on trust is to be applied.

Challenges with outdated or restrictive governing documents

Many of the almshouse charities we work with were established with very old and/or restrictive provisions about who should be permitted to live in the almshouses. They also often have detailed provisions stipulating how any income of the almshouse charity is to be applied. For example, we have seen almshouse charities with use of income provisions that were drafted before the advent of the NHS and required the income to be used to pay for the residents’ medical expenses. Once the NHS arrived, there was much less call on the funds for this purpose and as a result, a significant amount of money built up. In a similar vein, we have seen almshouse charities with very narrow criteria for residents; think old widows of good character who have resided within a mile of the almshouses for many years and attend church regularly, type provisions. In practice, narrow or out-of-date provisions can mean that the almshouses are either regularly empty or filled with residents who did not meet the criteria, which is technically a breach of the governing document by the trustees.

Reviewing and updating charity provisions

To guard against this and ensure that your charitable almshouses are addressing the needs of your local area and having a beneficial impact, trustees should regularly review the objects concerning use of income provisions, and consider whether any changes are needed. Even if there is no power of amendment in the governing document, there are statutory powers of amendment that trustees can usually rely on to make these changes. Any changes to either of those provisions require the Charity Commission’s prior consent. The Commission will want to know that the proposed changes are similar to the purposes being altered and necessary in light of current social and economic circumstances. Whilst going through that process can be time-consuming, ultimately it will help your charitable almshouses to better meet the needs of your local communities for many years to come.

posted 6 May 2026

Click to access the full list of Almshouse Association panel consultants. It is important that members satisfy themselves that the services, qualifications and relevant membership of professional bodies meet their particular needs.

Insuring listed buildings: why accuracy matters more than ever

This article has been provided by Association panel consultant, Rebuild Cost Assessment Ltd, a rebuild cost consultancy, to share with our members, particularly those that are responsible for listed buildings.

Would your insurance policy fully restore your listed almshouse if it had to be rebuilt exactly as it stands today?

Rebuilding must often be carried out “like-for-like”, using traditional materials and specialist craftsmanship. This makes accurate insurance far more complex and far more important.

Why listed buildings cost more to rebuild

Unlike modern properties, listed buildings are subject to strict conservation requirements. If damage occurs, repairs must typically match the original design, materials, and construction methods. That can mean sourcing specific stone, using lime mortar instead of cement, or employing skilled craftspeople such as stonemasons or heritage carpenters.

These requirements significantly increase costs. Materials are often scarce, labour is specialist, and projects take longer to complete. In some cases, rebuilding costs can far exceed what the property might sell for on the open market.

This is where many charities encounter risk.

Rebuild cost is not market value

Market value reflects land, location, and demand. Insurance, however, is based on rebuild cost, which is the total cost of reinstating the building, including demolition, professional fees, and compliance with current regulations.

For listed almshouses, the difference can be substantial. Relying on market value or outdated estimates can leave a property significantly underinsured.

The impact of underinsurance

Recent data from RebuildCostASSESSMENT.com (RCA) shows that 70% of UK properties are underinsured. For listed properties specifically, that rises to 78% underinsured. On average, underinsured buildings are covered for just 67% of their actual rebuild cost.

This becomes critical when the “average clause” is applied. Most building insurance policies include this condition, which reduces a claim in proportion to the level of underinsurance.

For example, if a building is insured for £1,000,000 but the true rebuild cost is £1,500,000, it is only insured for 67% of its value. A £300,000 claim could therefore be reduced to £200,000, leaving a £100,000 shortfall.

For a charity, that gap can be difficult to absorb and may delay or limit reinstatement.

Why sums insured fall behind

Even when cover was once accurate, it can quickly become outdated. Construction costs continue to rise, and listed buildings are particularly sensitive to increases in specialist labour and materials.

Works to improve energy efficiency or maintain heritage features can also increase rebuild costs. If these changes are not reflected in the sum insured, underinsurance can develop over time.

Practical steps for almshouse charities

Obtain a professional rebuild cost assessment for listed properties
Review valuations regularly (at least every three years, or after major works)
Ensure the sum insured reflects specialist materials, labour, and professional fees
Do not rely on index-linking alone to maintain accuracy

For listed almshouses, getting the sum insured right is essential to protecting both the building and the residents who rely on it.

Almshouse Association members receive preferential rates at RebuildCostASSESSMENT.com using code *Almshouse20*.

posted 6 May 2026

The Almshouse Association Property and Development team

We are delighted to share that two exceptional volunteers have recently joined our property support team.

As listed and older buildings become increasingly costly to manage, yet remain vital to the communities they serve, we are especially fortunate to have the support of two highly experienced property volunteers.

Learn more

Stewardship across centuries: The formation of MY Trust

On 1 April 2026, two of the West Midlands’ most historic charitable organisations came together in a merger that reflects both deep roots and a forward‑looking vision. The union of Sir Josiah Mason Trust (SJMT) and the Yardley Great Trust Group bring together nearly a thousand years of charitable legacy, creating a stronger platform to meet modern social needs while safeguarding centuries of generosity.

Sir Josiah Mason Trust was formally established in 1868, but its charitable roots lie earlier still. Sir Josiah Mason, a Birmingham industrialist and philanthropist, believed deeply that secure housing and access to education were fundamental to human dignity. That belief continues to shape the Trust’s work today, not only through its own almshouse provision but also through its stewardship of other historic charities that share allied purposes, including Holy Trinity Heath Town Charity, Holte & Bracebridge Charity, Thomas Banks Almshouses and Oak Tree House Trust. Each has its own distinct history and charitable intent, yet all are united by a common commitment to providing secure homes, support and care for people in need.

The Yardley Great Trust Group was not the product of a single benefactor but the result of nearly 700 years of local generosity. Its earliest foundations date to 1355, when land was gifted to be held in trust for the benefit of the parish. Over succeeding centuries, numerous benefactors added almshouses, bread charities, clothing funds, schools and later housing for older people. These modest yet vital gifts sustained generations in the absence of any formal welfare system.

By the twentieth century, the Yardley charities had expanded into residential and nursing care, responding to changing patterns of need through organisations such as Colehaven, Grey Gables and Carrs Lane Homes. Though founded separately, each shared a commitment to secure, dignified homes and compassionate care. Gradually, these charities were brought together, forming the modern Yardley Great Trust Group, uniting historic endowments with contemporary governance.

The merger with Sir Josiah Mason Trust brings these traditions together under MY Trust (Mason Yardley Trust). Crucially, this is not a break from the past but a strengthening of it. The merger safeguards historic endowments, aligns charitable purposes and provides the resilience needed to meet modern regulatory, financial and service expectations.

Reflecting on the significance of the merger, David Healey, Chief Executive of MY Trust, says:

“This merger is about stewardship in its truest sense. Both Trusts and our linked charities were founded to ensure that generosity given in one generation could continue to support those in need centuries later. By coming together, we are protecting those legacies while creating an organisation strong enough to face the challenges of today and tomorrow.”

The new Trust stands as a living demonstration of continuity: medieval land gifts meeting modern housing standards; historic charitable provision aligned with contemporary care and support. It is proof that almshouses are not relics of the past, but enduring institutions capable of renewal, relevance and lasting social value when guided by principled governance and shared purpose.

Contributor: David Healey | Chief Executive of MY Trust

posted 6 May 2026

Association co‑sponsors Housing LIN 2026

We were honoured to co‑sponsor the Housing LIN 2026 Annual Conference in Bristol last week.

Our CEO, Nick Phillips, was delighted to reconnect with sector colleagues and long‑standing friends, while also hearing from a range of inspiring speakers focused on improving housing options for older people.

Reflecting on the day, Nick said: “It was fantastic to take part as first-time sponsors. The event brought together professionals across the sector who shared such interesting and informative evidence about improving housing for older people.”

We extend our congratulations to Housing LIN for delivering an insightful, and uplifting conference. It was a privilege to be involved.

posted 23 March 2026

Small Charity Week: Big Impact

NCVO has announced that they have once again partnered with Big Give and Global’s Make Some Noise to deliver the Small Charity Week 2026 match funding campaign – with applications now open and closing at 17.00 on 11 February 2026.

Find out more and submit your application

What’s the campaign about?
The campaign helps small charities maximise donations through match funding, providing vital unrestricted income. Thanks to match funding from Champion funders, including players of People’s Postcode Lottery, public donations made during the campaign will once again be doubled.

Plus, this year, it will expand to support more charities than ever before, including – for the first time – UK-based organisations working internationally, with increased funding also available for eligible charities in Scotland and Wales.

When does the campaign run?
The Small Charity Week 2026 match funding campaign will run from 22–29 June 2026, aligning with Small Charity Week – our national awareness week celebrating the essential role of small charities across the UK.

Who can apply?
Small charities with an annual income between £5,000 and £1 million across the UK, including those working internationally, are encouraged to apply.

How did the campaign perform last year?
In just seven days, the 2025 campaign raised £1.84 million, supporting 189 small charities through 9,208 donations. Through match funding, most charities received higher-value donations and connected with new supporters.

Apply by 11 February 2026

NCVO encourages small charities to take advantage of this opportunity and apply today. Please share with others in your network who may benefit

Leigh Brimicombe, Chief Influencing Officer, NCVO
Registered Charity No. 225922

posted 22 January 2026

New Fundraising Code

What trustees need to know

The Fundraising Regulator has introduced a new Code of Fundraising Practice, which came into effect on 1 November 2025.

This Code sets out the standards that charities should follow when raising funds, ensuring that fundraising is honest, respectful and safe, for both donors and fundraisers.

What has changed?

Principles-based approach: The new Code focuses on broad principles rather than detailed rules. Charities are expected to act reasonably, transparently and responsibly in all fundraising activities.
Modern fundraising: Guidance now includes online donations, contactless payments and unmanned collection points, reflecting how people give today.
Fundraiser protection: Charities must take steps to ensure staff and volunteers are safe and supported while fundraising.
Third-party fundraising: Any outside companies or platforms raising money on the charity’s behalf must be properly vetted and monitored.

What this means for almshouse charity trustees

Trustees play a key role in ensuring the charity meets the new standards. Trustees should:

Familiarise themselves with the new Code and the main changes.
Review current fundraising activities, including events, online campaigns and collection boxes, to ensure they meet the new standards.
Update policies and procedures to reflect the Code, including risk assessments and oversight of third-party fundraisers.
Support staff and volunteers, ensuring they are trained, safe, and confident in fundraising activities.
Keep clear records of fundraising practices, decisions, and monitoring activities.

Support for Charities

The Fundraising Regulator has produced helpful Code Support Guides to make it easier for charities to understand and apply the new standards in everyday practice.

https://www.fundraisingregulator.org.uk/code/code-support-guides

In addition, the Regulator offers a Code Advice Service, where you can ask specific questions about how the Code applies to your charity’s fundraising work.

https://www.fundraisingregulator.org.uk/about-fundraising/code-advice-service

Why this matters

Following the new Code is not just about compliance; it’s about maintaining public trust and demonstrating that your charity is transparent, ethical and responsible in its fundraising.

By taking a proactive approach, trustees can ensure that all donations are raised in a manner that reflects positively on the charity and the wider sector.

https://www.fundraisingregulator.org.uk/code

posted 11 December 2025