Building Safety Levy (Scotland) Act 2026

4 Meaning of “new residential unit”

(1) A “new residential unit” means a unit—

(a) consisting of—

(i) the whole of a constructed or converted building which, on the building completion date, is intended to be (or is) used as a dwelling or other accommodation, or

(ii) a part of a constructed or converted building which, on the building completion date, is intended to be (or is) used separately as a dwelling or other accommodation, and

(b) which is not an exempt residential unit (see section 5).

(2) Without prejudice to the generality of subsection (1)(a), a building or part of a building is to be taken as intended to be used as a dwelling or other accommodation to the extent that it is intended to be (or is) used for any of the following purposes—

(a) residential accommodation for students in further or higher education,

(b) a hall of residence for students in further or higher education,

(c) residential accommodation built for the purpose of occupation by tenants.

(3) Without prejudice to the generality of subsection (1)(a), a building or part of a building is not to be taken as intended to be used as a dwelling or other accommodation to the extent that it is intended to be (or is) used for any of the following purposes—

(a) temporary residential accommodation, such as a hotel, inn or similar establishment,

(b) a residential institution for any of the following purposes—

(i) a home or other institution providing residential accommodation for children,

(ii) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disability, past or present dependence on alcohol or drugs or past or present mental disorder,

(iii) a hospital or hospice,

(iv) military barracks and other residential accommodation for use by members of the armed forces (including single and family accommodation provided to such members by or on behalf of the Secretary of State for Defence),

(v) a prison or similar establishment, and

(vi) residential accommodation for school pupils,

(c) accommodation provided—

(i) by a body registered in the Scottish Charity Register to a person employed full time to perform the work of a minister of a religious denomination (for example as an imam, minister, priest or rabbi) where, by reason of holding the employment, the person has a residence in the accommodation from which to perform the duties of the employment, or

(ii) within a monastery, nunnery or similar establishment,

(d) accommodation provided in pursuance of section 95 of the Immigration and Asylum Act 1999 (provision of support for asylum-seekers and dependants).

(4) In determining under this Act the purpose for which a building (or part) is intended to be (or is) used, account may be taken of—

(a) information included in a certificate or application provided in accordance with section 17 or 21 of the Building (Scotland) Act 2003,

(b) the most suitable use, if a building is intended to be (or is) suitable for more than one purpose, and

(c) any other relevant information on the intended use (or use) of the building.