1Citation and commencement#
These Regulations may be cited as the Building Safety Levy (Scotland) Act 2026 (Commencement No. 1) Regulations 2026 and come into force on 1 December 2026.
2Appointed day#
1 December 2026 is the day appointed for the coming into force of the following provisions of the Building Safety Levy (Scotland) Act 2026—
(a)section 6 (power to modify types of buildings which may be taxable),
(b)section 7 (amendment of the Building (Scotland) Act 2003),
(c)section 9 (charging and rate of levy),
(d)section 10(3) and (4) (calculation of total levy payable by a person in an accounting period - financial year),
(e)section 11 (reliefs),
(f)section 12(2) to (4) (levy-free allowance - further provision),
(g)section 15(6) and (7) (duty to register for levy - exemptions power),
(h)section 18 (registration: notification and compliance),
(i)section 19 (accounting for levy by return and time for payment),
(j)section 22 (information sharing),
(k)section 23 (appointment of tax representatives),
(l)section 24(2) (effect of appointment of tax representatives),
(m)section 30(1) (registration of partnerships and unincorporated bodies etc.),
(n)section 31 (bankruptcy etc.),
(o)section 32 (transfer of business as a going concern).
Contains public sector information licensed under the Open Government Licence v3.0.