Building Safety Levy (Scotland) Act 2026
Building Safety Levy (Scotland) Act 2026 (2026 asp 14)
- Building Safety Levy (Scotland) Act 2026 (2026 asp 14)
- Part 1 Scottish Building Safety Levy
- 1 The Scottish building safety levy
- 2 Overview
- Part 2 Key Concepts
- Building control events
- 3 Meaning of “building control event”
- Types of new buildings which may be taxable
- 4 Meaning of “new residential unit”
- 5 Exempt new residential units
- 6 Power to modify types of buildings which may be taxable
- 7 Amendment of the Building (Scotland) Act 2003
- Liability to pay levy
- 8 Person liable to pay levy
- Part 3 Calculation and use of Levy
- Amount of levy
- 9 Charging and rate of levy
- Calculation of levy payable
- 10 Calculation of total levy payable by a person in an accounting period
- Reliefs and allowances
- 11 Reliefs
- 12 Levy-free allowance
- Proceeds of levy
- 13 Use of proceeds of levy
- Part 4 Administration of Levy
- Registration
- 14 Scottish building safety levy register
- 15 Duty to register for levy
- 16 Voluntary registration for levy
- 17 Cancellation of registration for levy
- 18 Registration: notification and compliance
- Accounting for levy and record-keeping
- 19 Accounting for levy by return and time for payment
- 20 Form and content of returns
- 21 Communications from taxpayers to Revenue Scotland
- Information sharing
- 22 Information sharing
- Non-resident taxpayers
- 23 Appointment of tax representatives
- 24 Effect of appointment of tax representatives
- 25 Definition of “business premises” to exclude premises of tax representatives
- Special cases
- 26 Groups of companies
- 27 Notification of cessation of eligibility for group treatment or of having a place of business in UK
- 28 Group treatment: change to application or notification
- 29 Group treatment: substitution and termination
- 30 Partnerships and unincorporated bodies etc.
- 31 Bankruptcy etc.
- 32 Transfer of business as a going concern
- Provision of security
- 33 Security required by individual direction
- 34 Security required by general direction
- Delegation of functions
- 35 Delegation of functions by Revenue Scotland
- Part 5 Penalties
- 36 Failure to make return
- 37 Failure to pay levy
- 38 Inaccuracies in taxpayer documents
- 39 Failure to register for levy etc.
- 40 Failure to request approval of tax representative appointment
- 41 Failure to notify cessation of eligibility for group treatment or of having a place of business in UK
- 42 Failure to notify change to group treatment application or notification
- 43 Failure to provide security
- 44 General provisions for penalties relating to the Scottish building safety levy
- Part 6 Reviews and Appeals
- 45 Reviews and appeals of decisions of Revenue Scotland
- Part 7 Final provisions
- 46 Report on operation of Act
- 47 Interpretation of this Act
- 48 Interpretation of the Revenue Scotland and Tax Powers Act 2014
- 49 Regulation-making powers
- 50 Ancillary provision
- 51 Crown application
- 52 Commencement
- 53 Expiry
- 54 Short title
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