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Building Safety Levy (Scotland) Act 2026
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(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.
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