# The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024, Note: Explanatory note


(This note is not part of the Order)
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.

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Source: https://www.legislation.gov.uk/ukdsi/2024/9780348263404/note (the official version)
Page: https://openlegislation.uk/draft-scotland-act-1998-specification-of-devolved-tax-building-safety-order-2024/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.