# Building Safety Levy (Scotland) Act 2026, Section 42: Failure to notify change to group treatment application or notification

Extent: S
Status: prospective

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) After section 216K (as inserted by section 41(2)) insert—
“Failure to notify change to group treatment application or notification: Scottish building safety levy
216L (1) This section applies to a person who fails to comply with section 28 of the BSL(S) Act 2026.
(2) The person is liable to a penalty of £250.”.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/42 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.