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26 June 2025
Views are being sought on a new tax that will affect housebuilders in Scotland.
The Building Safety Levy (Scotland) Bill plans to raise money to contribute funds towards the cost of cladding remediation in Scotland.
An equivalent tax is being developed in England.
The move is part of the Scottish and UK governments response to the Grenfell Tower tragedy.
The Scottish Parliament’s Finance and Public Administration Committee wants to hear views on the proposed tax from:
Finance and Public Administration Committee Convener Kenneth Gibson MSP said:
“The main aim of this bill is to seek a contribution from the housebuilding sector to support the Scottish Government’s cladding remediation programme, with the aim of improving building safety in Scotland.
“We want to hear from the housebuilding sector and from tax experts, and from anyone else with views for or against the Bill, or how it could be improved.”
The call for views runs until 15 August 2025.
There are nine questions in the call for views.
The Bill creates a building safety levy, which is to be charged when new houses are completed, and its revenues used to fund improvements to building safety in Scotland.
As with other fully devolved taxes, this levy will be administered by Revenue Scotland.
The Bill sets out at what point in the building control process the levy is to be charged, the types of buildings which may be taxable, who should pay the levy, and exemptions from the levy. 
It explains how the levy should be calculated and gives Scottish Ministers the power to set the rate of levy. 
It also creates several penalties, including a penalty for anyone who does not make a tax return and pay tax. 
Find out more about the Building Safety Levy (Scotland) Bill
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