Building Safety Levy (Scotland) Bill: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) for the Building Safety Levy (Scotland) Bill.
Section 5: Next steps and implementation
20. Recommendations/ preferred options
The Scottish Government introduced primary legislation to the Scottish Parliament for the enactment of a SBSL on 5 June 2025.
21. Implementation considerations/ plan
The Scottish Government will continue development of the SBSL in line with the general rules for the three stages of a Government programme Bill – to give effect to Scottish Government policy.
22. Post implementation review
Post implementation the SBSL will be continually monitored with the Bill containing a provision for Scottish Ministers to report on the operation of the SBSL within the Act. As noted earlier in this BRIA the report may occur at such intervals as Ministers consider appropriate. This will be an opportunity to gain clear evidence of the costs, impacts, and benefits of the policy once established. This is in line with Scottish Government’s commitment, within the Tax Strategy[33], to enhance the evidence base to inform tax policymaking and support a more systematic and regular programme of appraisal and evaluation across the Scottish tax system.