#2026/14Building Safety Levy (Scotland) Act 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
Scotland introduces a new building safety levy on certain new residential developments and residential conversions. The charge applies at a key building control stage, usually when a completion certificate is accepted or temporary occupation is allowed, and Revenue Scotland will collect and manage it. Developers and others responsible for qualifying new residential units will need to factor the levy into project costs, completion planning, and tax compliance. The money raised will go to Scottish Ministers to help fund building safety spending, including the wider costs of addressing safety issues in Scotland’s building stock.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Creates a new Scottish building safety levy charged on certain building control events for new residential units.
- Makes Revenue Scotland responsible for collecting and managing the levy.
- Directs levy proceeds to Scottish Ministers to help fund building safety expenditure.
Obligations
What this law requires
A Scottish building safety levy must be paid when a taxable building control event occurs in relation to the construction of, or conversion works creating, a new residential unit.
Revenue Scotland must collect and manage the Scottish building safety levy.
Levy proceeds must be paid to the Scottish Ministers to meet building safety expenditure.