Part 2Key Concepts
Types of new buildings which may be taxable
7Amendment of the Building (Scotland) Act 2003
In section 36 of the Building (Scotland) Act 2003 (forms), after subsection (2) insert—
“(3)
Without prejudice to the generality of subsection (1), regulations may make provision requiring any such application, warrant, certificate, notice or document to include such information as the Scottish Ministers consider appropriate to determine any liability to pay the Scottish building safety levy (within the meaning of section 1 of the Building Safety Levy (Scotland) Act 2026).”.