12.This section defines the meaning of “building control event”. This is an event related to building completion and is significant for establishing when the tax may be paid.
13.The definition in subsection (1) states that a building control event occurs on the “building completion date” following the construction or conversion of a “new residential unit” (which is defined in section 4). A “building completion date” is defined in subsection (2) as occurring when a completion certificate is accepted under section 18 of the Building (Scotland) Act 2003 or, if earlier, on the grant of temporary occupation permission under section 21 of the 2003 Act.
14.Subsections (3) and (4) define the type of construction or conversion captured by the levy, with reference to certain activities for which a building warrant is required under section 8 of the 2003 Act.
15.The 2003 Act’s regulation of the building standards system underpins the levy. Under section 17 of the 2003 Act, a completion certificate is needed to confirm that a building has been constructed, demolished or converted in accordance with the relevant building warrant and to comply with the building regulations. On completion of either work or conversion for which a warrant is required, the relevant person, who is usually the owner or developer, must submit a completion certificate to the verifier (see section 7 of the 2003 Act). The verifier must accept a completion certificate if, after reasonable inquiry, they are satisfied the work certified complies with the relevant warrant and building regulations. If the work does not comply then the completion certificate must be rejected. For new dwellings, a completion certificate is required for each individual dwelling.
16.It is an offence to occupy a new building, a conversion or an extension unless the relevant completion certificate has been accepted. It is, however, possible to obtain permission for temporary occupation or use, under section 21 of the 2003 Act, from the verifier.
Commentary on Provisions Part 2 – Key concepts Section 3: Meaning of “building control event”