Prospective
(1)The levy is to be charged only on a taxable building control event (see Step 4 of section 10(1)).
(2)The Scottish Ministers may make regulations specifying the rate (or rates) of the levy applicable to a taxable building control event.
(3)Regulations under subsection (2) must set the rate (or rates) of the levy with reference to the area in square meters of the floorspace of the new residential unit in relation to which a taxable building control event occurs.
(4)Regulations under subsection (2) may set different rates for different purposes, including setting different rates—
(a)for different geographical areas,
(b)for different types of land on which a new residential unit is situated, or
(c)with reference to any other factor which the Scottish Ministers consider appropriate.
(5)The Scottish Ministers may make regulations about—
(a)the methodology to be used to determine the area in square meters of the floorspace of a new residential unit when calculating the amount of the levy, and
(b)the verification of the floorspace of a new residential unit.
(6)Without limiting the generality of subsection (5), regulations under that subsection may specify methodology that—
(a)is to apply generally or to specified cases,
(b)disregards parts of a new residential unit from the determined area,
(c)includes different ways in which measurements may be taken.
Commencement Information
I1S. 9 not in force at Royal Assent, see s. 52(2)