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.
Next Steps
The rates set out in this publication require agreement from the Scottish Parliament and the Scottish Government will bring forward the relevant regulations before the Levy takes effect.
It is expected that rates will be set for a period of three years, although they can be reviewed and altered at a different frequency if conditions (economic or otherwise) should necessitate this.
A full and final impact assessment of the Levy will be published alongside the Scottish Government’s response to the consultation, which closes on 9 October. Publishing the impact assessment at this stage will reflect the final policy position and allow for a more accurate and complete assessment.