http://www.legislation.gov.uk/asp/2026/14/section/2Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 1 2 1 The Act is arranged as follows. 2 Part 2 contains provision about the key concepts underlying the levy, including— a the meaning of “building control event”, b the meaning of “new residential unit”, and c who is liable to pay the levy. 3 Part 3 contains provision about the calculation and use of the levy, including— a how it is charged and calculated, b the meaning of “taxable building control event”, c reliefs and allowances, and d the use of the proceeds of the levy. 4 Part 4 contains provision about the administration of the levy. 5 Part 5 contains provision about penalties in relation to the levy. 6 Part 6 contains provision about reviews and appeals of decisions by Revenue Scotland in relation to the levy. 7 Part 7 contains provision about reporting, interpretation, subordinate legislation and other final provisions. S. 2 not in force at Royal Assent, see s. 52(2)