Building Safety Levy (Scotland) Bill

Overview

The Finance and Public Administration Committee is seeking views on the Building Safety Levy (Scotland) Bill.

About the Bill

The Bill introduces a new tax, called the Scottish Building Safety Levy, to be charged on the construction of residential property development in Scotland.

This follows an amendment to the Scotland Act 1998 to include powers for a devolved tax to be charged in relation to certain steps in the building control process.

The main aim of the bill is to seek a contribution from the housebuilding sector to support the Scottish Government’s cladding remediation programme.

An equivalent tax is being developed in England.

Read more about the Bill

Your views

Your views on the Bill will inform the Committee’s scrutiny.

The call for views aims to help the Committee to understand:

• the reasons people have for either supporting or opposing the Bill
• how people would like to see the Bill amended.

Who we would like to hear from

We welcome responses from a wide range of individuals and organisations, including:

• Housebuilding sector
• Industry experts
• Tax experts
• Academics and think-tanks
• Public bodies
• Any other stakeholders including the general public with an interest in the subject

Questions

1. Do you agree, in principle, that a levy should be introduced on the construction of residential property in Scotland?
2. To what extent does the proposed Scottish Building Safety Levy (SBSL) align with the Scottish Government’s 2024 Tax Strategy and with the principles of good tax policy making included in the Framework for Tax 2021 (namely: proportionality, certainty, convenience, engagement, effectiveness and efficiency)?
3. What would be the impacts of the SBSL for the housing market, if any?
4. Do you foresee any behavioural changes or impacts arising as a result of the implementation of the SBSL?
5. Are there any provisions in the draft legislation that may give rise to unintended effects, including to opportunities for tax avoidance?
6. The Bill sets out: (i) the buildings that are specifically included and excluded from SBSL (section 4(2) & (3)) and (ii) the buildings that are exempt from SBSL (section 5). Do you have any views on these inclusions, exclusions and exemptions?
7. Are the arrangements for penalties and appeals as set out in the Bill appropriate?
8. Do you consider that the estimated costs set out in the Financial Memorandum for the Bill are reasonable and accurate? If applicable, are you content that your organisation can meet any financial costs that it might incur as a result of the Bill?
9. Do you have any other comments regarding the Bill which have not been captured by the previous questions?

How to submit your views

Please submit your views using the online submission form, linked to below.

We welcome written views in English, Gaelic, Scots or any other language.

The call for views closes on 15 August 2025.