The Scottish Government has announced the introduction of a Scottish Building Safety Levy Bill. This will provide funding for Scotland’s Cladding Remediation Programme, to tackle unsafe cladding on buildings.
Revenue Scotland has worked closely with the Scottish Government and stakeholders during the development phase of the Bill and will continue to provide advice during the passage of the Bill through Parliament.
Future work and stakeholder engagement
The Scottish Government has confirmed an intention for the Scottish Building Safety Levy (SBSL) to be introduced on 1 April 2027.
Revenue Scotland will be engaging with stakeholders during the operational implementation phase and further communications will be issued in due course.
Revenue Scotland will also engage with stakeholders, prior to and after the tax going live, to ensure tax responsibilities are understood and the right tax is paid when the tax becomes operational.
Further information
If you would like to see further information on the Bill, then you can visit the Building Safety Levy (Scotland) Bill on the Scottish Parliament website.
We will provide further updates on our website in due course.