PART 5

Infrastructure levy

Power to provide for levy
54
1
The Scottish Ministers may by regulations establish, and make provision about, an infrastructure levy.
2
An infrastructure levy (within the meaning of this Act) is a levy—
a
payable to a local authority,
b
in respect of development wholly or partly within the authority’s area,
c
the income from which is to be used by local authorities to fund, or contribute towards funding, infrastructure projects.
3
Schedule 1 elaborates on the regulation-making power conferred by this section.

Guidance
55
1
The Scottish Ministers may issue guidance to local authorities dealing with—
a
how they are to discharge the infrastructure-levy functions conferred on them by regulations under section 54, and
b
how infrastructure-levy income should be spent.
2
Local authorities must have regard to any guidance under subsection (1) that is addressed to them.
3
Guidance under subsection (1) may be addressed to—
a
an authority, or more than one authority, identified in the guidance, or
b
all authorities.
4
The Scottish Ministers must make guidance issued under subsection (1) publicly available.
5
The power under subsection (1) to issue guidance includes the power to—
a
issue guidance that varies guidance issued under that subsection, and
b
revoke guidance issued under that subsection.
6
In subsection (1)(b), “infrastructure-levy income” includes monies collected as financial penalties imposed by virtue of paragraph 9 of schedule 1.

Interpretation of Part and schedule
56
In this Part and schedule 1—
- “development” has the meaning given by section 26 of the Town and Country Planning (Scotland) Act 1997,
- “infrastructure” includes—
  1. communications, transport, drainage, sewerage and flood-defence systems,
  2. systems for the supply of water and energy,
  3. green and blue infrastructure,
  4. educational and medical facilities, and
  5. facilities and other places for recreation,
- “green and blue infrastructure” means features of the natural and built environments (including water) that provide a range of ecosystem and social benefits,
- “infrastructure project” means a project to provide, maintain, improve or replace infrastructure.

Power to change meaning of “infrastructure”
57
The Scottish Ministers may by regulations modify section 56 so as to change, or clarify, the meaning of “infrastructure” for the purposes of this Part and schedule 1.

Lapsing of power to provide for levy
58
1
The regulation-making power conferred by section 54 ceases to be exercisable if no regulations have been made under it within the period of 7 years beginning with the day that the Bill for this Act receives Royal Assent.
2
If, by virtue of subsection (1), the regulation-making power conferred by section 54 ceases to be exercisable, the Scottish Ministers may by regulations repeal—
a
this Part, and
b
schedule 1.