Scottish Building Safety Levy delayed

The new Scottish Building Safety Levy (SBSL) will partly fund the Cladding Remediation Programme in Scotland, which is estimated to cost £1.7 billion over a 15 year period. 

It was originally intended that the SBSL would apply from April 2027. However, Minister for Public Finance Ivan McKee MSP has today confirmed to the Scottish Parliament that the SBSL will instead be introduced in April 2028. 

Along with a commitment to publish indicative rates after the 2026 Scottish Parliament election, the delay should give the construction sector more time to prepare for the practical impact that the introduction of the SBSL will bring.

Following our feedback to the Scottish Parliament's Finance and Public Administration Committee on the Building Safety Levy (Scotland) Bill,  the ATT will continue to have engagement with the Scottish Government and Revenue Scotland on the technical aspects of the new levy in the coming months.