The Scottish Government’s Programme for Government 2024-25 announced its intention to develop a fourth devolved tax – the Scottish Building Safety Levy (SBSL). The legislative powers to introduce the new tax have been devolved to Scotland.
SBSL will be paid by developers of new-build residential properties and will contribute towards funding Scotland’s Cladding Remediation Programme which will address unsafe cladding on buildings.
Plans for Scottish Building Safety Levy
Provision for the SBSL has now been made in the Building Safety Levy (Scotland) Act 2026, it is the intention of the Scottish Government that the levy will be introduced from 1 April 2028.
Revenue Scotland is currently working closely with the Scottish Government on the development of secondary legislation for SBSL.
We have established our implementation programme and will continue to work with Scottish Government, partners, and wider stakeholders including Industry and Local Authority representatives to ensure the safe and secure delivery of the new tax.
If you would like to be kept up to date on Scottish Building Safety Levy, or would like to be involved in future stakeholder engagement activities, then please provide the following details:
- Company name
- Email address
- Phone number
You should send this information to the Scottish Building Safety Levy mailbox.