Scottish Building Safety Levy: indicative rates
Indicative rates for the Scottish Building Safety Levy, including the methodology used to calculate rates and an assessment of expected impacts ahead of the Levy’s introduction in April 2028.
Levy Rates
A rate of tax has been set for each local authority area, taking into account a range of factors, such as average house prices, average home sizes and the estimated number of units developed[1].
The headline rate is based on units that are developed on greenfield land. In recognition of the role that redevelopment plays in supporting regeneration and efficient land use, the Scottish Government has committed to applying a relief for brownfield development. The relief for developments built on brownfield land will be set at a minimum of 50%. For the purposes of this publication, a brownfield rate – the headline rate minus a 50% relief – is provided in the table below. Questions on the value of the relief and the definition of brownfield land are included in the Building Safety Levy (Scotland): Technical Consultation.
Section 10 of the Act sets out the process for calculating liability to the SBSL. In summary, for each unit that is liable to the Levy, the square meterage of chargeable floorspace is multiplied by the applicable rate for the local authority area in which the unit is located. The Scottish Government intends that a 50% relief can then be applied for any units constructed on previously developed land (i.e. brownfield).
| Local Authority Area | Greenfield | Brownfield |
|---|---|---|
| Aberdeen City | £36.16 | £18.08 |
| Aberdeenshire | £24.23 | £12.11 |
| Angus | £26.96 | £13.48 |
| Argyll and Bute | £24.34 | £12.17 |
| City of Edinburgh | £48.46 | £24.23 |
| Clackmannanshire | £27.62 | £13.81 |
| Dumfries and Galloway | £23.17 | £11.58 |
| Dundee City | £29.39 | £14.70 |
| East Ayrshire | £24.30 | £12.15 |
| East Dunbartonshire | £39.19 | £19.60 |
| East Lothian | £34.82 | £17.41 |
| East Renfrewshire | £36.88 | £18.44 |
| Falkirk | £28.90 | £14.45 |
| Fife | £29.93 | £14.96 |
| Glasgow City | £38.04 | £19.02 |
| Highland | £27.46 | £13.73 |
| Inverclyde | £30.92 | £15.46 |
| Midlothian | £36.05 | £18.02 |
| Moray | £23.25 | £11.63 |
| North Ayrshire | £27.04 | £13.52 |
| North Lanarkshire | £29.46 | £14.73 |
| Perth and Kinross | £26.67 | £13.33 |
| Renfrewshire | £32.33 | £16.17 |
| Scottish Borders | £24.77 | £12.39 |
| South Ayrshire | £29.63 | £14.81 |
| South Lanarkshire | £28.46 | £14.23 |
| Stirling | £28.59 | £14.29 |
| West Dunbartonshire | £30.64 | £15.32 |
| West Lothian | £33.06 | £16.53 |