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Scotland's Building Safety Levy Bill: residential scope, taxable events, developer liability, rates by floor area, allowances, administration, penalties, exemptions, timelines and funding links to the cladding remediation programme

Published on: 11 June 2025

Published by a LexisNexis Construction expert
Legal News
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Article summary

The Scottish Government brought forward the Building Safety Levy (Scotland) Bill (the Bill) to the Scottish Parliament on 5 June 2025. The Bill establishes a Scottish building safety levy (the ‘SBSL’, or the ‘levy’) to be imposed on specified residential property developments. Revenues from the levy are to be used by the Scottish Government ‘for the purposes of improving the safety of persons in or about buildings in Scotland’. In particular, the Government plans to apply the funds to the remediation of residential buildings with unsafe cladding. This article outlines the background to the Bill and its key provisions.

Background to the Bill

The Bill originates in the aftermath of the Grenfell Tower fire in June 2017, which heightened serious concerns over the safety of external wall cladding systems on medium- and high-rise buildings in the UK. Central to the Scottish Government’s response is its Cladding Remediation Programme (CRP), introduced in August 2021. The CRP sets out the Government’s approach to identifying, assessing and remediating buildings with dangerous cladding...

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