Another New Tax Being Considered By Scottish Government To Pay For Building Safety Measures

20th April 2024

Parliament to consider tax to raise more funding to fix unsafe cladding.

A tax on developers to raise funds to help fix building safety issues will be considered in Scotland under powers secured from the UK Government.

The proposed Scottish Building Safety Levy would apply to the construction of new residential buildings, mirroring measures being introduced in England through the Building Safety Act passed by the UK Parliament.

Funds raised through the levy would support the Scottish Government's cladding remediation programme.

Deputy First Minister and Finance Secretary Shona Robison said:

"We are determined to safeguard people living in buildings with unsafe cladding. I know that developers share this determination and have made significant progress to date.

"However, it is clear more needs to be done and these powers will ensure that developers make a fair contribution to address building safety defects in Scotland, just as the UK Government is asking them to do in England. I welcome the UK Government’s collaborative approach on this issue.

“It is important that we also continue working side by side with developers. To that end, and in line with our New Deal for Business and Framework for Tax, we will now liaise with the sector to ensure this levy best contributes to our mission of keeping people safe."