{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026.json",
  "id": "asp/2026/14",
  "title": "Building Safety Levy (Scotland) Act 2026",
  "short_title": "Building Safety Levy (Scotland) Act 2026",
  "long_title": "An Act of the Scottish Parliament to make provision imposing a tax (to be known as the Scottish building safety levy) charged in relation to a step in the building control process following the construction of, or conversion works creating, certain new buildings, the proceeds of which are payable to the Scottish Ministers towards meeting any building safety expenditure.",
  "citation": "2026 asp 14",
  "type": "asp",
  "year": "2026",
  "number": "14",
  "version": "current",
  "date": "2026-05-13",
  "revised": true,
  "valid_from": "2026-05-14",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
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      "extent": "S",
      "status": null,
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    },
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    },
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