http://www.legislation.gov.uk/asp/2026/14/section/11Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 3 11 1 The Scottish Ministers may, by regulations, make provision for and in connection with reliefs from the levy in relation to certain building control events, which may be deducted under Step 2 of section 10(1). 2 The Scottish Ministers must, as soon as reasonably practicable after the day on which subsection (1) comes into force, lay before the Scottish Parliament for approval by resolution a draft Scottish statutory instrument containing the first regulations under subsection (1). 3 If the Scottish Parliament approves the draft Scottish statutory instrument, the Scottish Ministers must make the regulations contained in the draft instrument. 4 Regulations under subsection (1) may, in particular— a set out a description of a relief and any qualifying conditions, b rules for determining whether the relief applies, c modify an existing relief, d remove a relief, or e create a relief, or partial relief, for residential units sold to first-time buyers. 5 Regulations under subsection (1) must include a relief for the construction of, or conversion works creating, a new residential unit on brownfield land which must be no less than 50% of the charge of the levy to be applied under this Act. 6 Any relief under the regulations must be claimed in the first return made in relation to the building control event or in an amendment of that return. 7 For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014. S. 11 not in force at Royal Assent, see s. 52(2)