http://www.legislation.gov.uk/asp/2026/14/section/8Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 2 8 1 The person liable to pay the levy is the owner of the new residential unit on the date of— a the submission to a verifier of a completion certificate under section 17 of the Building (Scotland) Act 2003, if the subsequent building control event for that unit occurred on the acceptance of such a certificate, or b if earlier, the application for the grant of permission for the temporary occupation under section 21(3) of that Act, if the subsequent building control event for that unit occurred on the grant of such permission. 2 In this Act, where “owner” is used in relation to a residential unit and more than one person falls within that description, “owner” refers to any such person jointly and severally. 3 The levy is payable in accordance with the provisions in Parts 3 and 4. S. 8 not in force at Royal Assent, see s. 52(2)