48.This section sets out the use of the proceeds of the levy by the Scottish Ministers, which must be for the purposes of improving the safety of persons in or about buildings in Scotland. This matches the required use for the devolved tax in terms of the section 80O of the Scotland Act 1998. Within those parameters, Ministers must use the proceeds of the levy to fund the costs of cladding remediation work, including any work associated with or ancillary to those works, and work to produce surveys, assessments or reports for cladding remediation.
Commentary on Provisions Part 3 – Calculation and Use of Levy Section 13: Use of proceeds of levy