The Scottish Government has published proposals for a new tax on developers to raise funds for addressing building safety issues in Scotland.

The proposed Scottish Building Safety Levy would be introduced under devolved powers from the UK Government and would apply to the construction of new residential buildings.

The consultation on the levy will be open from September 23 to November 18, seeking public input on the proposed measure. Funds raised through the levy would be allocated to support the Scottish Government's cladding remediation program.


The Scottish Building Safety Levy is modelled after similar measures being implemented in England through the UK Building Safety Act. By imposing a tax on developers, the Scottish Government aims to ensure that the costs associated with building safety are borne by those responsible for construction, rather than being passed on to homeowners.

Finance Secretary Shona Robison said: "We are keen to hear from people across Scotland about our proposals, which would raise funds from developers to help safeguard people living in buildings with unsafe cladding.

"I know that developers share our determination to keep people safe and have continued to make significant progress. This legislation will build on that momentum, ensuring developers make a fair contribution to address building safety defects in Scotland, just as the UK Government is asking them to do in England.

"We are continuing our work in partnership with developers, in line with our New Deal for Business and Framework for Tax, to ensure this levy best contributes to our mission of keeping people safe."