# Building Safety Levy (Scotland) Act 2026, Section 1: The Scottish building safety levy

Extent: S
Status: prospective

(1) A tax is to be charged on certain building control events in accordance with this Act (see section 10(1) for which building control events are taxable building control events).
(2) The tax is to be known as the Scottish building safety levy (referred to in this Act as “the levy”).
(3) Revenue Scotland is responsible for the collection and management of the levy.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/1 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.