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