45.This section provides for the levy-free allowance, which is to consist of 29 building control events within a financial year. Regulations subject to the affirmative procedure may make further provision for and in connection with the levy-free allowance.
46.In addition to any number, the regulations can make provision for particular situations and circumstances. For example, there may be certain building control events which do or do not count towards the allowance. It may also be applied for certain periods. The regulations may also provide a method for calculating which building control events are to be treated as occurring earlier in an accounting period, a provision which may be required to deal with events which occur on the same day (for instance because the completion of a housing estate results in multiple building control events which are potentially taxable). As well, the regulations may provide for the carry-forward of a levy-free allowance.
47.Before making regulations in respect of the levy-free allowance, the Scottish Ministers must consult persons they consider appropriate and persons whom they consider represent the interests of the residential property development sector.
Commentary on Provisions Part 3 – Calculation and Use of Levy Section 12: Levy-free allowance