Building Safety Levy (Scotland) Act 2026

1. Introductory Text

2. Part 1 Scottish Building Safety Levy

   1. 1. The Scottish building safety levy

   2. 2. Overview

3. Part 2 Key Concepts

   1. Building control events

      1. 3. Meaning of “building control event”

   2. Types of new buildings which may be taxable

      1. 4. Meaning of “new residential unit”

      2. 5. Exempt new residential units

      3. 6. Power to modify types of buildings which may be taxable

      4. 7. Amendment of the Building (Scotland) Act 2003

   3. Liability to pay levy

      1. 8. Person liable to pay levy

4. Part 3 Calculation and use of Levy

   1. Amount of levy

      1. 9. Charging and rate of levy

   2. Calculation of levy payable

      1. 10. Calculation of total levy payable by a person in an accounting period

   3. Reliefs and allowances

      1. 11. Reliefs

      2. 12. Levy-free allowance

   4. Proceeds of levy

      1. 13. Use of proceeds of levy

5. Part 4 Administration of Levy

   1. Registration

      1. 14. Scottish building safety levy register

      2. 15. Duty to register for levy

      3. 16. Voluntary registration for levy

      4. 17. Cancellation of registration for levy

      5. 18. Registration: notification and compliance

   2. Accounting for levy and record-keeping

      1. 19. Accounting for levy by return and time for payment

      2. 20. Form and content of returns

      3. 21. Communications from taxpayers to Revenue Scotland

   3. Information sharing

      1. 22. Information sharing

   4. Non-resident taxpayers

      1. 23. Appointment of tax representatives

      2. 24. Effect of appointment of tax representatives

      3. 25. Definition of “business premises” to exclude premises of tax representatives

   5. Special cases

      1. 26. Groups of companies

      2. 27. Notification of cessation of eligibility for group treatment or of having a place of business in UK

      3. 28. Group treatment: change to application or notification

      4. 29. Group treatment: substitution and termination

      5. 30. Partnerships and unincorporated bodies etc.

      6. 31. Bankruptcy etc.

      7. 32. Transfer of business as a going concern

   6. Provision of security

      1. 33. Security required by individual direction

      2. 34. Security required by general direction

   7. Delegation of functions

      1. 35. Delegation of functions by Revenue Scotland

6. Part 5 Penalties

   1. 36. Failure to make return

   2. 37. Failure to pay levy

   3. 38. Inaccuracies in taxpayer documents

   4. 39. Failure to register for levy etc.

   5. 40. Failure to request approval of tax representative appointment

   6. 41. Failure to notify cessation of eligibility for group treatment or of having a place of business in UK

   7. 42. Failure to notify change to group treatment application or notification

   8. 43. Failure to provide security

   9. 44. General provisions for penalties relating to the Scottish building safety levy

7. Part 6 Reviews and Appeals

   1. 45. Reviews and appeals of decisions of Revenue Scotland

8. Part 7 Final provisions

   1. 46. Report on operation of Act

   2. 47. Interpretation of this Act

   3. 48. Interpretation of the Revenue Scotland and Tax Powers Act 2014

   4. 49. Regulation-making powers

   5. 50. Ancillary provision

   6. 51. Crown application

   7. 52. Commencement

   8. 53. Expiry

   9. 54. Short title