S. 5 not in force at Royal Assent, see s. 52(2)

http://www.legislation.gov.uk/asp/2026/14/section/5Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14Part 2Key ConceptsTypes of new buildings which may be taxable
5Exempt new residential units

An “exempt new residential unit” is a building or part of a building which, on the building completion date, is—

(a)

a pre-existing residence, that is a building or part of a building which—

(i)

immediately before the construction or conversion works consisted of one or more parts which were, or were suitable for use as, dwellings, and

(ii)

at the building completion date, consists of the same number of parts which are intended to be (or are) used as dwellings,

(b)

social housing, that is a building or part of a building which is intended to be (or is) let as—

(i)

a Scottish secure tenancy within the meaning of section 11 of the Housing (Scotland) Act 2001, or

(ii)

a short Scottish secure tenancy within the meaning of section 34 of the Housing (Scotland) Act 2001,

(c)

affordable housing, that is a building or part of a building for which construction funding has been provided under—

(i)

section 1 or 2 of the Housing (Scotland) Act 1988 (functions and powers of the Scottish Ministers), or

(ii)

section 92 of the Housing (Scotland) Act 2001 (local authority assistance for housing purposes),

(d)

situated on an island (within the meaning given by section 1 of the Islands (Scotland) Act 2018).