Revenue Scotland responds to Programme for Government

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  • Legislation
  • LBTT
  • SLfT

In his Programme for Government statement on 5 September, the First Minister Humza Yousaf, announced that the Scottish Government is pursuing the devolution of powers to introduce an Building Safety Levy in Scotland.

The levy will be payable by those operating in the residential property development sector. The exact scope and structure of the levy in Scotland will be designed by the Scottish Government in due course.

Revenue Scotland welcomes the First Minister’s announcement and will work with the Scottish Government in the design and delivery of the Building Safety Levy by offering its operational experience in managing self-assessed devolved taxes.

Revenue Scotland also welcomes the announcement that Scottish Aggregates Tax Bill will be introduced into Scottish Parliament later this year. The tax, which will be collected and managed by Revenue Scotland, aims to reduce primary aggregate extraction and applies to commercial exploitation of such aggregates –  mostly crushed rock, gravel and sand.