58.A person may also voluntarily register for the levy before they are required to register under section 15. Where a person wishes to voluntarily register, they should notify Revenue Scotland in advance of or during activities that may result in a registerable event. That is, when they are intending to construct or convert a new residential unit or when they are in the process of doing so. In that case, Revenue Scotland may register the person with effect from the time of the notification.
Commentary on Provisions Part 4 – Administration of Levy Section 16: Voluntary registration for levy