Scottish Building Safety Levy: consultation on proposals
Overview
We are seeking views on the introduction of a new tax - the Building Safety Levy - in Scotland. This levy would take the form of an additional charge on new residential development, to be paid by housebuilders. Revenue raised from this levy would support the Scottish Government's work to remediate cladding in existing residential buildings.
The questions in this consultation are grouped into the following sections:
- the principles of introducing a Levy on new housebuilding, to support cladding remediation work.
- the scope of the Levy - who should pay, and who should be exempt
- how the Levy should be calculated
- how the Levy should operate - when will it be charged, and how will it be collected.
- compliance - what kind of powers might be needed to enforce the Levy
- duration - how long the Levy should run for; and
- impacts - how housebuilders and the wider housing supply chain might be affected by the introduction of the Levy
Responses to this consultation and the associated programme of engagement will support the policy development for a potential future Building Safety Levy in Scotland. If the powers to allow Scottish Ministers to introduce a building safety levy are devolved to the Scottish Parliament, then responses will also support development of a future Bill that provides for a devolved tax.
Read the consultation paper. The consultation paper contains full background information for this consultation. You may find it useful to read or refer to while responding.
A Partial Business and Regulatory Impact Assessment (BRIA) has also been published, which provides our initial view of the costs, benefits and risks that the Scottish Building Safety Levy may have if introduced.
Useful information about responding to this consultation
As you complete your response, each page will provide the option to 'Save and come back later' at the bottom. This means you can save your progress and return to the consultation at any time before it closes. If you don't use this feature and leave the consultation midway through, your response will be lost.
Once you have submitted your response, you can enter your email address to get a pdf copy of your answers sent to you.
On the 'About You' page at the end of this consultation, organisations will have the opportunity to tell us more about their work and/or how their response was informed.
After the consultation has closed there will be a few months delay before any responses are published. This is because we must check any responses to be published abide by our Terms of Use.
A analysis report will usually be published some months after the consultation has closed. This report will summarise the findings based on all responses submitted. It will be published on the Scottish Government website and you may be notified about it if you choose to share your email address with us. You can also join our consulation mailing list where we regularly list newly published analysis reports (as well as new consultations).
Why your views matter
By taking part in this consultation, you will help shape the development of a future Building Safety Levy. Your views will also help us understand the potential impacts (both positive and negative) that a Scottish Building Safety Levy may have.
What happens next
Following the closing date, all responses will be analysed and considered along with any other available evidence to help us. Responses will be published where we have been given permission to do so. An analysis report will also be made available.
Interests
- Economy
- Housing and Regeneration
- Main hub
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