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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/6</dc:identifier><dc:title>Building Safety Levy (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-06-09</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-05-14</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2026-05-13"/><ukm:ISBN Value="9780105904588"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/14/pdfs/aspen_20260014_en.pdf" Date="2026-06-01" Title="Explanatory Note" Size="1118389"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/14/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/body" NumberOfProvisions="61" RestrictExtent="S" RestrictStartDate="2026-05-14"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/2" NumberOfProvisions="6" id="part-2" RestrictExtent="S" Match="false" Status="Prospective"><Number>Part 2</Number><Title>Key Concepts</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/2/crossheading/types-of-new-buildings-which-may-be-taxable" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/2/crossheading/types-of-new-buildings-which-may-be-taxable" NumberOfProvisions="4" Match="false" Status="Prospective" id="part-2-crossheading-types-of-new-buildings-which-may-be-taxable" RestrictExtent="S"><Title>Types of new buildings which may be taxable</Title><P1group Match="false" Status="Prospective" ConfersPower="true" RestrictExtent="S"><Title>Power to modify types of buildings which may be taxable</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6" id="section-6">
<Pnumber><CommentaryRef Ref="key-3a0ea15a31813c844a8ac1743bebf4d1"/>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/1" id="section-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Scottish Ministers may by regulations modify—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/1/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/1/a" id="section-6-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the list of cases where a building or part of a building is to be taken as intended to be used as a dwelling or other accommodation in <InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/4">section 4</InternalLink><InternalLink Ref="section-4-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/4/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/4/2">(2)</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/1/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/1/b" id="section-6-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the list of cases where a building or part of a building is not to be taken as intended to be used as a dwelling or other accommodation in <InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/4">section 4</InternalLink><InternalLink Ref="section-4-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/4/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/4/3">(3)</InternalLink>, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/1/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/1/c" id="section-6-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the meaning of “exempt new residential unit” in <InternalLink Ref="section-5" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/5" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/5">section 5</InternalLink>.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without limiting the generality of subsection (1), regulations under this section may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/a" id="section-6-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>modify a type of relevant building (within the meaning of section 80O of the Scotland Act 1998) described by—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/a/i" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/a/i" id="section-6-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>adding a type of building,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/a/ii" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/a/ii" id="section-6-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>varying a description of a type of building, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/a/iii" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/a/iii" id="section-6-2-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>removing a type of building,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/b" id="section-6-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>make different provision in relation to different areas or classes of land,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/2/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/2/c" id="section-6-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>make further provision about the description of buildings or lands, including by reference to a document of a particular description published or produced from time to time by such person as the regulations may specify.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/3" id="section-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations under <InternalLink Ref="section-50-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/50/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/50/1">subsection (1)</InternalLink> may modify any enactment (including this Act).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/4" id="section-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Before making regulations under this section, the Scottish Ministers must consult—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/4/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/4/a" id="section-6-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>local authorities,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/4/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/4/b" id="section-6-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>persons whom the Scottish Ministers consider represent the interests of the residential property development sector, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/6/4/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/6/4/c" id="section-6-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>such other persons as the Scottish Ministers consider appropriate.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-3a0ea15a31813c844a8ac1743bebf4d1"><Para><Text>S. 6  not in force at Royal Assent, see <CitationSubRef id="n2842e4775daab384" SectionRef="section-52-2" URI="http://www.legislation.gov.uk/id/asp/2026/14/section/52/2" Operative="true">s. 52(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>