52.This section sets out when a person must register.
53.Subsection (1) imposes a duty to register for Scottish building safety levy on a person who owns a new residential unit when a registerable event occurs and is not already registered. Subsection (2) defines a registerable event as the submission of the completion certificate or application for the grant of permission for temporary occupation where that will lead to a taxable building control event. The intention is for the owner (and therefore the taxpayer) of a new residential unit to be registered in advance of the subsequent taxable event. If a submission or an application in the building control process is made by someone who is not going to be liable to pay the levy (e.g. because the building when complete will be exempt or the person will be under the threshold of the levy-free allowance), then that person need not register.
54.Subsection (3) imposes a duty on a person who is liable to be registered but has not yet registered to notify Revenue Scotland that they are liable to be registered at the time they become liable to be registered. Subsection (4) allows Revenue Scotland to register a person with effect from the date that the person is registrable. Therefore, Revenue Scotland has the power to place a person on the register, whether or not the registration has been notified by that person under subsection (3).
55.Subsection (5) clarifies the position on registration for groups of bodies corporate (see section 25 of the Act).
56.Subsections (6) to (7) give a regulation-making power to the Scottish Ministers to grant exemptions from registration and related requirements, including any conditions or restrictions on exemptions and record-keeping requirements. Such regulations will be subject to the affirmative procedure.
57.Subsection (8) defines a registrable person for the purposes of the Act as someone who is registerable under this section or is liable to be registered.
Commentary on Provisions Part 4 – Administration of Levy Section 15: Duty to register for levy