43.This section empowers the Scottish Ministers, by regulations subject to the affirmative procedure, to make provision in connection with reliefs from the levy in relation to certain building control events. The regulations may, in particular, set out a description of a relief and of any qualifying conditions as well as the rules for determining whether the relief applies. For example, a relief could be put in place in respect of rural developments, and the power in section 11 would allow the Scottish Ministers to set out the parameters of such a relief.
44.New subsection (5) provides that the regulations must include a relief for the construction of, or conversion works creating, a new residential unit on brownfield land and that it must be no less than 50% of the charge of the levy.
Commentary on Provisions Part 3 – Calculation and Use of Levy Section 11: Reliefs