<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/asp/2026/14" IdURI="http://www.legislation.gov.uk/id/asp/2026/14" NumberOfProvisions="61" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="S" RestrictStartDate="2026-05-14"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/15</dc:identifier><dc:title>Building Safety Levy (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-06-09</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-05-14</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2026-05-13"/><ukm:ISBN Value="9780105904588"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/14/pdfs/aspen_20260014_en.pdf" Date="2026-06-01" Title="Explanatory Note" Size="1118389"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/14/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/body" NumberOfProvisions="61" RestrictExtent="S" RestrictStartDate="2026-05-14"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4" NumberOfProvisions="22" id="part-4" RestrictExtent="S" Match="false" Status="Prospective"><Number>Part 4</Number><Title>Administration of Levy</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4/crossheading/registration" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4/crossheading/registration" NumberOfProvisions="5" Match="false" Status="Prospective" id="part-4-crossheading-registration" RestrictExtent="S"><Title>Registration</Title><P1group Match="false" Status="Prospective" ConfersPower="true" RestrictExtent="S"><Title>Duty to register for levy</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15" id="section-15">
<Pnumber><CommentaryRef Ref="key-273dbfef1e5ce53b0c4e09aed97c9b62"/>15</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/1" id="section-15-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person is liable to be registered if that person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/1/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/1/a" id="section-15-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is the owner of a new residential unit when a registrable event occurs, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/1/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/1/b" id="section-15-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is not registered.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/2" id="section-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of this Act, a “registrable event” is the earlier of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/2/a" id="section-15-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the submission to a verifier of a completion certificate under section 17 of the Building (Scotland) Act 2003 in respect of the construction of, or conversion works creating, a new residential unit, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/2/b" id="section-15-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an application for the grant of permission for the temporary occupation under section 21(3) of that Act in respect of that construction or conversion,</Text>
</P3para>
</P3>
<Text>if, in either case, any subsequent building control event for that unit would be a taxable building control event or would not be such a taxable building control event by reason only of the operation of a relief under <InternalLink Ref="section-11" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/11" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/11">section 11</InternalLink>.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a person is liable to be registered by virtue of <InternalLink Ref="section-15-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/1">subsection (1)</InternalLink>, the person must notify Revenue Scotland at the same time as the person becomes liable to be registered.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/4" id="section-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where a person is liable to be registered by virtue of <InternalLink Ref="section-15-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/1">subsection (1)</InternalLink>, Revenue Scotland may register the person with effect from the time that the registrable event occurs (whether or not the person notifies Revenue Scotland under <InternalLink Ref="section-15-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/3">subsection (3)</InternalLink>).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/5" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/5" id="section-15-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where any two or more bodies corporate are treated as members of the same group by virtue of <InternalLink Ref="section-26" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/26" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/26">section 26</InternalLink> they must be registered together as one person in the name of the representative member.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/6" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/6" id="section-15-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The Scottish Ministers may by regulations make provision for and in connection with—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/6/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/6/a" id="section-15-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>exemptions from the requirement to be registered under <InternalLink Ref="section-15" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15">this section</InternalLink>, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/6/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/6/b" id="section-15-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>exemptions from other requirements imposed by or under this Act on registrable persons.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/7" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/7" id="section-15-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Regulations under <InternalLink Ref="section-15-6" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/6" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/6">subsection (6)</InternalLink> may, in particular, include provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/7/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/7/a" id="section-15-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>specifying any conditions or restrictions on exemptions,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/7/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/7/b" id="section-15-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>specifying what records or documents an exempt person is required to keep,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/7/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/7/c" id="section-15-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>specifying the length of time that records or documents must be kept.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/8" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/8" id="section-15-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In this Act, “<Term id="term-registrable-person">registrable person</Term>” means a person who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/8/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/8/a" id="section-15-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is registered under <InternalLink Ref="section-15" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15">this section</InternalLink> or <InternalLink Ref="section-16" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/16" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/16">section 16</InternalLink>, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15/8/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15/8/b" id="section-15-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is liable to be registered under <InternalLink Ref="section-15" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/15" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/15">this section</InternalLink>.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-273dbfef1e5ce53b0c4e09aed97c9b62"><Para><Text>S. 15  not in force at Royal Assent, see <CitationSubRef id="na933ba7bc2bcb55a" SectionRef="section-52-2" URI="http://www.legislation.gov.uk/id/asp/2026/14/section/52/2" Operative="true">s. 52(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>