http://www.legislation.gov.uk/asp/2026/14/section/36Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 5PenaltiesFailure to make return 36 1 The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 2 In section 159 (penalty for failure to make returns)— a in subsection (1), at the end of the table insert—
4.Scottish building safety levyReturn under regulations made under section 19 of the BSL(S) Act 2026.
, b in subsection (6), for “2 or 3” insert “2, 3 or 4”. 3 In the italic heading before section 164, for “Scottish landfill tax and Scottish aggregates tax” substitute “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy”. 4 In section 164 (Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return), in subsection (1), for “2 or 3” insert “2, 3 or 4”. 5 The section title of section 164 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: first penalty for failure to make return”. 6 The section title of section 165 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: multiple failures to make return”. 7 The section title of section 166 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: 6 month penalty for failure to make return”. 8 The section title of section 167 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: 12 month penalty for failure to make return”. S. 36 not in force at Royal Assent, see s. 52(2)