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Published by The Scottish Parliamentary Corporate Body
Stage 1 report on the Building Safety Levy (Scotland) Bill
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Published: Thursday 11 Dec 2025 (FPAS062025R13)
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Background
Consideration by the Finance and Public Administration Committee
Outline of Bill provisions
Policy objectives of the Bill
Public engagement
Business and Regulatory Impact Assessment (BRIA) for the Building Safety Levy (Scotland) Bill
Support and opposition for the levy
General impact on the Scottish housing market
Impact on rural developments
Impact on developers which qualify as Small to Medium-sized Enterprises (SMEs)
Impact on the build-to-rent sector
Impact on brownfield site development
Exemptions from the charge to SBSL
The pre-existing residence exemption
The exemption of certain social and affordable housing
The exemption of residential units situated on an island
Other inclusions and exclusions from the charge to SBSL
Polluter pays principle
Certainty of the rules and transitional arrangements
Use of the SBSL proceeds
The administration of the SBSL
Accompanying documents
Policy memorandum
Financial memorandum
Consideration by other committees
Consideration by the Delegated Powers and Law Reform Committee
Delegated Powers Memorandum
Conclusions and recommendations on the general principles of the Bill
Annexe A - Evidence
Sources
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Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill. Retrieved from
https://www.parliament.scot/bills-and-laws/bills/s6/building-safety-levy-scotland-bill
Scottish Parliament. (2025, November 18). Official Report - Finance and Public Administration Committee. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/ssblrc-18-11-2025?meeting=16693&iob=142588
Scottish Parliament - SPICe briefing. (2025, July 11). Building Safety Levy (Scotland) Bill. Retrieved from
https://bprcdn.parliament.scot/published/2025/7/11/2de61381-62ab-4171-b227-29e17fdc98c5/SB 25-29.pdf
Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill - Call for Views. Retrieved from
https://yourviews.parliament.scot/finance/building-safety-levy-bill/
Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill - call for views responses. Retrieved from
https://yourviews.parliament.scot/finance/building-safety-levy-bill/consultation/published_select_respondent
Scottish Parliament. (2025). Scottish Building Safety Levy Bill - Summary of responses to the Committee’s call for views. Retrieved from
https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/bslbill_spicesummaryofevidence_17sep25.pdf
Scottish Parliament. (2025). Committee’s Stage 1 correspondence page. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/correspondence?billStageSelect=1752&committeeSelect=bc4b9677-1a6c-4e77-9880-43690d1853b9
Ministry of Housing, Communities and Local Government. (2021). Consultation on Building Safety Levy. Retrieved from
https://consult.communities.gov.uk/building-safety/building-safety-levy/
Department for Levelling Up, Housing & Communities. (2022). The Building Safety Levy: consultation. Retrieved from
https://www.gov.uk/government/consultations/the-building-safety-levy-consultation/the-building-safety-levy-consultation
Department for Levelling Up, Housing & Communities. (2024). Building Safety Levy: second consultation. Retrieved from
https://www.gov.uk/government/consultations/building-safety-levy-technical-consultation/building-safety-levy-second-consultation
Scottish Government. (2024). Scottish Building Safety Levy: consultation. Retrieved from
https://www.gov.scot/publications/scottish-building-safety-levy-consultation/
Scottish Government. (2025). Building Safety Levy (Scotland) Bill: business and regulatory impact assessment. Retrieved from
https://www.gov.scot/publications/building-safety-levy-scotland-bill-business-regulatory-impact-assessment/
Scottish Government. (2025). Policy - Taxes (Building Safety Levy). Retrieved from
https://www.gov.scot/policies/taxes/scottish-building-safety-levy/
Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill - Policy Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/building-safety-levy-scotland-bill/introduced/spbill73pms062025accessible.pdf
Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill - Financial Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/building-safety-levy-scotland-bill/introduced/spbill73fms062025accessible.pdf
Scottish Parliament. (2025). Building Safety Levy (Scotland) Bill - Delegated Powers Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/building-safety-levy-scotland-bill/introduced/spbill73dpms062025accessible.pdf
Scottish Parliament. (2025). Delegated Powers and Law Reform Committee - Delegated Powers in the Building Safety Levy (Scotland) Bill at Stage 1. Retrieved from
https://bprcdn.parliament.scot/published/DPLR/2025/11/12/1c90d7c4-3bdf-4ab6-993f-d17c66515fbe/DPLRS062025R83.pdf
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