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.

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