Building Safety Levy Expert Advisory Group minutes: November 2025

Attendees and apologies

An exact attendance list is not available for this meeting. An updated list of Group members can be found on the Building Safety Levy Expert Advisory Group webpage. 

Items and actions

Proposed rates 

• the group supported aligning the Scottish approach with that used for the purposes of the Levy in England 

• how the methodology aligns with the aim of generating £30 million annually 

• developers require clarity on per‑unit levy costs 

• greater understanding is needed of how developers make investment and build‑out decisions 

• average house size is around 100 square metres across Scotland, with construction costs broadly similar to England 

• the group expressed a need to see the modelling data to understand potential impacts more fully 

• sharing numerical examples and modelling outputs would make the implications more tangible for stakeholders 

• obtaining industry feedback is challenging until levy rates are set 

• the definition of “brownfield” requires further clarification to ensure consistent interpretation 

Geographic areas 

• the group explored whether grouping wards together could provide a workable geographic basis for setting levy rates 

• a postcode‑based approach was suggested as a clearer and more user‑friendly method for taxpayers, offering straightforward look‑ups and alignment with existing administrative systems 

• some concern was raised about the creation of new postcode districts, which could complicate rate setting if boundaries change over time 

• the group emphasised that granularity is important, noting that while development sites may span multiple areas, individual housing units do not 

• there was consensus that the relevant rate must be fixed at the point of calculation, ensuring clarity and certainty for developers 

• a proxy rate available at the build‑planning stage was identified as a key requirement to support early viability assessments 

• the importance of transitional arrangements was highlighted to ensure the levy does not adversely affect sites that are already in progress or at sensitive stages of development 

Actions 

Action: Share modelling data with group 

• Owner: Scottish Government officials 

Action: Clarify definition of brownfield in Levy context 

• Owner: Scottish Government officials 

Action: Provide analysis on geographic options including postcode method 

• Owner: Scottish Government officials