Scottish Building Safety Levy: consultation

Footnotes

1 The information the Scottish Government receives from HM Treasury regarding the composition of Scotland's Block Grant does not identify Scotland's share of spending related to revenues from the RPDT. However, on the basis of the UK Government's stated position that:

• the RPDT would seek to raise at least £2 billion over a decade; and
• the revenues from the RPDT will be used to fund cladding remediation work in England,

The Scottish Government could expect to receive an average of £19.4 million per annum in Barnett consequentials.

2 Meeting of the Parliament: 12/05/2022 | Scottish Parliament Website

3 Consultation on devolving powers for a Scottish Building Safety Levy - GOV.UK (www.gov.uk)

4 Written question and answer: S6W-26932 | Scottish Parliament Website

5 Written question and answer: S6W-29000 | Scottish Parliament Website

6 The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 (legislation.gov.uk)

7 Framework for Tax 2021 - gov.scot (www.gov.scot)

8 Business: New Deal for Business Group - gov.scot (www.gov.scot)

9 Update on cladding remediation programme: Cabinet Secretary's statement - gov.scot (www.gov.scot)

10 Bank levy - Office for Budget Responsibility (obr.uk)

11 Residential property developer tax: Consultation on policy design (gov.uk)

12 HMRC annual report and accounts: 2022 to 2023 - GOV.UK (www.gov.uk)

13 Building Safety Act 2022 (legislation.gov.uk)

14 Building Safety Levy: technical consultation - GOV.UK (www.gov.uk)

15 Infrastructure Levy for Scotland: Discussion Paper - Infrastructure levy for Scotland: discussion paper - gov.scot (www.gov.scot)

16Homes for Scotland – Scotland’s SME Homebuilders 2024: Data Review and Industry Insights (homesforscotland.com)

18 Ministerial Introduction - Rural and islands housing: action plan - gov.scot (www.gov.scot)

19 Housing Statistics for Scotland Quarterly Update: New Housebuilding and Affordable Housing Supply to end March 2024 - gov.scot (www.gov.scot)

20 Property market report 2023-24 - Registers of Scotland (ros.gov.uk)

21Annex F – Glossary of definitions - National Planning Framework 4 - gov.scot (www.gov.scot)

22 Letter to The Right Hon Michael Gove MP from the Chairman of the LGA | Local Government Association

23 New Deal with Local Government – Verity House Agreement - gov.scot (www.gov.scot)

24 Scottish Public Finance Manual - gov.scot (www.gov.scot)

25 Building Safety Levy: second consultation - GOV.UK (www.gov.uk)

26 Chapter 3 of the RSTPA 2014 legislation guidance covering the range of civil penalties which apply to Scotland’s devolved taxes