Scottish Building Safety Levy: partial business and regulatory impact assessment
Partial assessment of the costs, benefits and risks that the Scottish Building Safety Levy may have an impact on public, private or third sector or regulators.
Section 5: Next steps and implementation
Recommendations/ preferred options
The Scottish Government is proposing, subject to the views expressed through the public consultation and the wider engagement programme, to take forward option 2 – to introduce a Scottish BSL. Subject to the devolution of powers, the Scottish Government proposes to enable a Scottish BSL introducing primary legislation.
Implementation considerations/ plan
The Scottish Government will consider next steps following closure and analysis of the public consultation and accompanying engagement programme.
Post implementation review
The Scottish Government will review the decisions made in this Partial BRIA following closure and analysis of the public consultation and accompanying engagement programme. These inputs will feed into a Final BRIA, which will be published alongside any primary legislation on a BSL.
Declaration
I have read the Business and Regulatory Impact Assessment and I am satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impact of the leading options. I am satisfied that business impact has been assessed with the support of businesses in Scotland.
I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.
Signed:
Date: 10/09/2024
Minister's name: Shona Robison
Minister's title: Cabinet Secretary for Finance and Local Government
Scottish Government Contact point: taxdivisionengagement@gov.scot
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