29.This section provides that the person liable to pay the levy is the owner of the building on the date of either (a) the submission to a verifier of a completion certificate under section 17 of the Building (Scotland) Act 2003, if the subsequent building control event for that unit occurred on the acceptance of such a certificate, or (b) the application for the grant of permission for the temporary occupation under section 21(3) of that Act, if the subsequent building control event for that unit occurred on the grant of such permission.
30.This is an earlier point than the time of the taxable building control event itself, with the levy not being charged till the certificate is accepted or the permission granted. If more than one person owns the unit, then the levy is payable jointly and severally, that is in whole or in part by any owner.
31.Subsection (2) recognises that there may be more than one “owner” of a residential unit and provides that for this Act, any reference to an “owner” in respect of a unit refers to all persons who are the “owner”, jointly and severally.
Commentary on Provisions Part 2 – Key concepts Section 8: Person liable to pay levy