Delay to the implementation of the Building Safety Levy Bill until after the Scottish Parliamentary Elections to allow changes to be introduced

Announcement at Holyrood 18 November from Ivor McKee, the Minister for Public Finance

• The Industry has raised significant concerns around the lack of clarity on levy introduction and the lead-in time.
• The commencement date for the levy will be deferred by one year until April 2028
• The Scottish Government will set out indicative rates in June 2026, after the Scottish Parliament election has passed
• The levy will apply to all relevant completion certificates accepted on or before 1st of April  2028,