Explanatory note

This Order amends Part 4A of the Scotland Act 1998 (c. 46). Part 4A provides for the Scottish Parliament to make provision about certain taxes (“devolved taxes”).

Article 2 inserts a new Chapter 8 into Part 4A. The new Chapter provides that taxes charged in respect of certain steps in the building control process applying to buildings containing dwellings, and for the purpose of meeting building safety expenditure, are to be devolved taxes.

A full impact assessment has not been published for this Order as it has no impact on the private sector and civil society organisations.