10.This section establishes the tax and gives it the label of “the Scottish building safety levy”, also referred to in the Act as “the levy”. The levy is to be charged on certain building control events, with section 10(1) relevant for identifying what building control events are taxable building control events. Subsection (3) gives Revenue Scotland responsibility for the collection and management of the levy.
Commentary on Provisions Part 1 – The Scottish Building Safety Levy Section 1: The Scottish Building Safety Levy