Building Safety Levy (Scotland) Bill

The Building Safety Levy (Scotland) Bill is a Government bill introduced on 5 June 2025, introducing a new tax, to be charged on the construction or conversion of residential property developments, with some exceptions. 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.

• Find out more about the Bill
• Read our response to the Finance and Public Administration Committee's call for views (August 2025)