http://www.legislation.gov.uk/asp/2026/14/introductionBuilding Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 2026 asp 14 An Act of the Scottish Parliament to make provision imposing a tax (to be known as the Scottish building safety levy) charged in relation to a step in the building control process following the construction of, or conversion works creating, certain new buildings, the proceeds of which are payable to the Scottish Ministers towards meeting any building safety expenditure. The Bill for this Act of the Scottish Parliament was passed by the Parliament on 17th March 2026 and received Royal Assent on 13th May 2026