The fourth devolved tax to be introduced will be the Scottish Building Safety Levy.
Scottish Government plan to introduce the Levy in 2026 which will provide funding for Scotland’s Cladding Remediation Programme to address unsafe cladding on buildings.
This will be a new devolved tax paid by developers of new-build residential properties, equivalent to the UK Government’s Building Safety Levy for England.
Plans for Scottish Building Safety Levy
The Scottish Government are progressing with the legislative process for this new tax and shall introduce a Bill into the Scottish Parliament in 2025. The Bill will set out the legislative basis for how the levy will operate.
Revenue Scotland will be responsible for the administration and collection of the levy. If you would like to be kept up to date on Scottish Building Safety Levy and/or would like to be involved in future stakeholder engagement activities, then please provide your details to the Scottish Building Safety Levy mailbox.