Scottish Building Safety Levy: consultation on proposals
The Scottish Government are seeking views on the introduction of a new tax - the Building Safety Levy - in Scotland. This levy would take the form of an additional charge on new residential development, to be paid by housebuilders. Revenue raised from this levy would support the Scottish Government's work to remediate cladding in existing residential buildings.
The questions in this consultation are grouped into the following sections:
- the principles of introducing a Levy on new housebuilding, to support cladding remediation work.
- the scope of the Levy - who should pay, and who should be exempt
- how the Levy should be calculated
- how the Levy should operate - when will it be charged, and how will it be collected.
- compliance - what kind of powers might be needed to enforce the Levy
- duration - how long the Levy should run for; and
- impacts - how housebuilders and the wider housing supply chain might be affected by the introduction of the Levy
Responses to this consultation and the associated programme of engagement will support the policy development for a potential future Building Safety Levy in Scotland. If the powers to allow Scottish Ministers to introduce a building safety levy are devolved to the Scottish Parliament, then responses will also support development of a future Bill that provides for a devolved tax.
Read the consultation paper. The consultation paper contains full background information for this consultation. You may find it useful to read or refer to while responding.
A Partial Business and Regulatory Impact Assessment (BRIA) has also been published, which provides our initial view of the costs, benefits and risks that the Scottish Building Safety Levy may have if introduced.
This article appears on the Scottish Government website as 'Scottish Building Safety Levy: consultation on proposals' dated 23 Sept, 2024.
[edit] Related articles on Designing Buildings
- ACM cladding.
- Barnett consequentials and the Barnett guarantee.
- EWS1.
- Barnett consequentials and the Barnett guarantee
- Grenfell Tower articles.
- Grenfell Tower.
- Hackitt Review.
- High-rise building.
- HPL cladding.
- Material of limited combustibility.
- Non-ACM cladding.
- Rainscreen cladding.
- Residential Property Developer Tax.
- Scottish Building Safety Levy.
Featured articles and news
The UK’s largest air pollution campaign.
Future Homes Standard, now includes solar, but what else?
Will the new standard, due to in the Autumn, go far enough in terms of performance ?
BSRIA Briefing: Cleaner Air, Better tomorrow
A look back at issues relating to inside and outside air quality, discussed during the BSRIA briefing in 2023.
Restoring Abbotsford's hothouse
Bringing the writer Walter Scott's garden to life.
Reflections on the spending review with CIAT.
Retired firefighter cycles world to raise Grenfell funds
Leaving on 14 June 2025 Stephen will raise money for youth and schools through the Grenfell Foundation.
Key points for construction at a glance with industry reactions.
Functionality, visibility and sustainability
The simpler approach to specification.
Architects, architecture, buildings, and inspiration in film
The close ties between makers and the movies, with our long list of suggested viewing.
SELECT three-point plan for action issued to MSPs
Call for Scottish regulation, green skills and recognition of electrotechnical industry as part of a manifesto for Scottish Parliamentary elections.
UCEM becomes the University of the Built Environment
Major milestone in its 106-year history, follows recent merger with London School of Architecture (LSE).
Professional practical experience for Architects in training
The long process to transform the nature of education and professional practical experience in the Architecture profession following recent reports.
A people-first approach to retrofit
Moving away from the destructive paradigm of fabric-first.
International Electrician Day, 10 June 2025
Celebrating the role of electrical engineers from André-Marie Amperè, today and for the future.
New guide for clients launched at Houses of Parliament
'There has never been a more important time for clients to step up and ...ask the right questions'
The impact of recycled slate tiles
Innovation across the decades.
EPC changes for existing buildings
Changes and their context as the new RdSAP methodology comes into use from 15 June.