# Building Safety Levy (Scotland) Act 2026, Section 19: Accounting for levy by return and time for payment

Extent: S
Status: prospective

The Scottish Ministers may, by regulations—
(a) provide that a registrable person must—
(i) account for the levy by reference to such periods (“accounting periods”) as may be determined by or under the regulations,
(ii) make returns in relation to such accounting periods,
(iii) pay the levy at such times and in such manner as may be so determined,
(b) specify the circumstances in which a registrable person is not required to make returns.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/19 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.