Scottish Building Safety Levy: consultation analysis report

Analysis of responses to the public consultation on the Scottish Building Safety Levy which ran from 23 September to 18 November 2024.


Annex B – Summary of Engagement Sessions

Session 1 – Official-led meeting on scope and calculation

External attendees:

  • Homes for Scotland
  • Chartered Institute of Taxation
  • Law Society of Scotland
  • Campion Homes
  • Westpoint Homes
  • Robertson Homes
  • DJ Laing
  • Ogilvie Homes
  • Keepmoat Homes

Purpose/Topic:

Session on the scope and calculation of the SBSL. This included consideration of:

  • how to define the taxpayer
  • the types of accommodation in scope
  • how the SBSL could be calculated
  • run time and sunsetting

Session 2 – Official-led meeting on scope and calculation

External attendees:

  • Homes for Scotland
  • Institute of Chartered Accountants of Scotland
  • Law Society of Scotland
  • Chartered Institute of Taxation
  • North Ayrshire Council (Local Authority Building Standards Scotland)
  • National House Building Council
  • Charlotte Street Partners
  • Guild Homes
  • Cruden Group
  • Springfield Group
  • Whiteburn Projects
  • CCG (Scotland)
  • Dundas
  • Persimmon Homes
  • Campion Homes
  • Places for People

Purpose/Topic:

Session on the scope and calculation of the SBSL. This included consideration of:

  • how to define the taxpayer
  • the types of accommodation in scope
  • how the SBSL could be calculated
  • run time and sunsetting

Session 3 – Ministerial Roundtable

External attendees:

  • Homes for Scotland
  • Scottish Property Federation
  • Taylor Wimpey
  • Bellway Homes
  • Barratt Homes
  • Miller Homes
  • Lovell Homes
  • Robertson Homes
  • Westpoint Homes
  • Persimmon Homes
  • Avant Homes
  • Springfield Group
  • Cruden Group
  • Keepmoat Homes
  • A&J Stephen
  • Campion Homes
  • Whiteburn Projects
  • Moda Living

Purpose/Topic:

Opportunity for stakeholders to express views directly to the Cabinet Secretary for Finance and Local Government and the Minister for Public Finance.

Session 4 – Official-led meeting on SME developers

External attendees:

  • Homes for Scotland
  • Scottish Property Federation
  • Chartered Institute of Taxation
  • North Ayrshire Council (Local Authority Building Standards Scotland)
  • Bancon Homes
  • Campion Homes
  • Westpoint Homes
  • Whiteburn Projects
  • DJ Laing
  • Pat Munro (Alness)
  • A&J Stephen
  • A S Homes Scotland
  • Dundas
  • Headon Developments

Purpose/Topic:

Session on SME developers. This included consideration of:

  • How to define SME for the purposes of the SBSL
  • How SMEs may be disproportionately impacted compared to larger organisations
  • How impacts may be addressed

Contact

Email: taxdivisionengagement@gov.scot

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