Scottish Building Safety Levy: consultation

2. Consultation Structure

This consultation document is comprised of four parts:

Part A – Principles – considers:

• The strategic context and case for a Scottish BSL to fund cladding remediation work in Scotland
• The scope of the levy on the residential development sector
• Consideration of exemptions and reliefs
• The method for calculating the levy

Part B – Operational Considerations – considers:

• The revenue authority
• Returns and payment
• Tax compliance and penalties
• Appeals and Reviews

Part C – Impacts – considers relevant impact assessments that are being or

may be prepared as part of the process to develop a Bill providing for the Scottish BSL:

• Impact assessments
  • Business and Regulation
  • Child Rights and Wellbeing
  • Environment
  • Equality
  • Fairer Scotland Duty
  • Island Communities

Part D – Reference and Response – includes background information that may be helpful, a full list of consultation questions, and details of how to submit a response:

• Glossary of Terms
• Question List
• Responding to this Consultation