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Building Safety Levy (Scotland) Act 2026

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47Interpretation of this ActS

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(1)In this Act—

  • “accounting period” means a period which, in pursuance of any regulations made under section 19 is an accounting period for the purposes of the levy,

  • “building completion date” has the meaning given by section 3(2),

  • “building control event” has the meaning given by section 3(1),

  • “construction” has the meaning given by section 3(3)(a),

  • “conversion works” has the meaning given by section 3(3)(b),

  • “exempt new residential unit” has the meaning given by section 5,

  • “financial year” has the meaning given by section 10(3),

  • “the levy” has the meaning given by section 1(2) and references to “tax” are to be construed accordingly,

  • “member” and “representative member”, in relation to a group, are to be construed in accordance with section 26,

  • “new residential unit” has the meaning given by section 4(1),

  • “non-resident taxpayer” has the meaning given by section 23(2),

  • “owner” has the meaning given by section 8(2),

  • “the register” means the register maintained by Revenue Scotland under section 14,

  • “registered” means registered in the register maintained by Revenue Scotland under section 14,

  • “registrable event” has the meaning given by section 15(2),

  • “registrable person” has the meaning given by section 15(8),

  • “return” means a return required by regulations under section 19,

  • “tax representative”, in relation to any person, means a person who, in accordance with any regulation under section 23(1), is for the time being that person’s tax representative for the purposes of the levy,

  • “taxable building control event” is to be construed in accordance with Step 4 of section 10(1),

  • “taxpayer” has the meaning given by section 10(1).

(2)For the purposes of this Act, a person is resident in the United Kingdom at any time if, at that time—

(a)that person has an established place of business in the United Kingdom,

(b)that person has a usual place of residence in the United Kingdom, or

(c)that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.

Commencement Information

I1S. 47 not in force at Royal Assent, see s. 52(2)

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