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.
Methodology
The rates for the Levy have been calculated so that they equate to the same percentage of the average house price per metre in each local authority, i.e. the way in which the levy varies across Scotland reflects variations in house prices and house sizes across Scotland.
The overall level of the Levy is then scaled so that given the number of completions (and allowing for the fact that completions on brownfield only contribute half as much revenue) the total annual revenue raised from the revenue will sum to £30 million per year.
This sum is broadly equal to the level of funding the Scottish Government would have expected to receive in consequentials had the UK Government extended its Building Safety Levy UK-wide.
Further details on the calculation of the levy are set out in Annex A.