# Building Safety Levy (Scotland) Act 2026, Introduction: Introductory text

Extent: S

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.
The Bill for this Act of the Scottish Parliament was passed by the Parliament on 17th March 2026 and received Royal Assent on 13th May 2026

---
Source: https://www.legislation.gov.uk/asp/2026/14/introduction (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.