# Building Safety Levy (Scotland) Act 2026, Section 16: Voluntary registration for levy

Extent: S
Status: prospective

Where a person intends to or is carrying out the construction or conversion of a new residential unit which may result in a registrable event—
(a) the person may notify Revenue Scotland of those activities, and
(b) Revenue Scotland may register the person with effect from the time of the notification.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/16 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.