Scottish Building Safety Levy: consultation

3. Next Steps

The Scottish Government’s Framework for Tax sets out five key stages related to the development of tax policy:

• Stage 1: Engagement and Analysis
• Stage 2: Policy design
• Stage 3: Decision making
• Stage 4: Implementation
• Stage 5: Evaluation

This consultation marks the progression of stage one, with previous and ongoing evaluation of evidence and feedback helping to reach this point.

Responses to this consultation and the associated programme of engagement will support the policy development for a potential future levy. If the powers to allow Scottish Ministers to introduce a Scottish BSL are devolved to the Scottish Parliament, then responses will also support development of a future Bill that provides for a devolved tax. This will be introduced during the current session of the Scottish Parliament. Further details on the Bill proposal and progression process can be found on the Scottish Parliament website.

The Scottish Government expects that the Bill will set out the key provisions of the tax, such as scope, definitions, liability to pay, administration and so on.

As with other fully devolved national taxes in Scotland, in addition to an Act of the Scottish Parliament, secondary legislation will also be required before any tax could be formally introduced. This legislation may take the form of Scottish Statutory Instruments to set the rate or rates for the tax, exemptions and reliefs and so on.

Final decisions on rates for a Scottish BSL will be taken as part of secondary legislation, as has been the case with previous tax legislation (e.g. Land and Buildings Transaction Tax).