108.This section requires the Scottish Ministers to report on the operation of the Act. The reports may occur at such intervals as they consider appropriate – but in no case exceeding three years – and must set out how the proceeds of the levy have been used, the work undertaken by the Scottish Ministers to improve the safety of persons in and about buildings where that work is funded in whole or in part by the levy, and anything else that the Scottish Ministers consider appropriate. In addition, the report may refer to information contained in reports under section 30 of the Housing (Cladding Remediation) (Scotland) Act 2024 (legislation which requires Ministers to report on the progress made in national cladding remediation work).
109.The report must be published as soon as practicable after it has been prepared in every case, and the first report under this section must be published within three years of the day on which the section comes into force.
Commentary on Provisions Part 6 – Final provisions Section 46: Report on operation of Act