http://www.legislation.gov.uk/asp/2026/14/section/10Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 3 10 1 The amount of levy payable in respect of a taxable building control event and the corresponding liability of a person (“the taxpayer”) for the levy for an accounting period is to be determined as follows. Step 1 Identify the total number of building control events which have occurred in the accounting period in relation to new residential units which were owned by the taxpayer on the date mentioned in section 8(1). Step 2 Remove from that total any building control events which have occurred in the accounting period for which the taxpayer is entitled to relief under section 11. Step 3 Deduct from the events left after Step 2 any levy-free allowance to which the taxpayer is entitled for the financial year under section 12, applying the deduction so that— any part of that levy-free allowance used in an earlier part of the financial year of which the accounting period is part is not included in the deduction, and the earliest building control events in the accounting period are deducted first until the amount of the levy-free allowance is reached. Step 4 If the result of the calculation after Step 3 is one or more, each of the remaining building control events is a “taxable building control event”. Step 5 Calculate the levy chargeable on each taxable building control event by— taking the rate applicable in accordance with regulations made under section 9(2), and multiplying that rate by the area in square meters of the floorspace of the new residential unit in relation to which a taxable building control event occurred. Step 6 The total sum of each calculation at Step 5 is the taxpayer's liability in respect of the levy for the accounting period. 2 In making a calculation under subsection (1)— a if the result of the calculation after Step 2 or Step 3 is zero or fewer, no levy is payable in that accounting period, b an amount of levy-free allowance is taken to have been used for the purposes of paragraph (a) of Step 3 if it has been deducted under that Step to reduce, to zero or more, the amount of events in an earlier accounting period in the same financial year. 3 In this Act, “financial year” means a period of— a 12 months beginning on 1 April and ending on the following 31 March, or b such other period of 12 months as the Scottish Ministers may by regulations specify. 4 Before making regulations under subsection (3)(b), the Scottish Ministers must consult— a Revenue Scotland, b persons whom the Scottish Ministers consider represent the interests of the residential property development sector, and c such other persons as the Scottish Ministers consider appropriate. S. 10 not in force at Royal Assent, see s. 52(2)