The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024

Made: 18th December 2024

Coming into force in accordance with article 1(2)

At the Court at Buckingham Palace, the 18th day of December 2024Present,The King’s Most Excellent Majesty in Council

Accordingly, His Majesty, by and with the advice of His Privy Council, makes the following Order:

Citation, commencement and extent

1

• (1) This Order may be cited as the Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024.

• (2) This Order comes into force on the day after the day on which it is made.

• (3) It extends to England and Wales, Scotland and Northern Ireland.

Amendment of Part 4A of the Scotland Act 1998

2

In Part 4A of the Scotland Act 1998 (taxation)[^f00003], after section 80N[^f00004] insert—

(80O) (1) A tax to which subsection (2) applies is a devolved tax. (2) This subsection applies to a tax charged, for the purpose of meeting any building safety expenditure, in respect of— (a) an application made in connection with the building control process, (b) the issuing or submission of a document in connection with the building control process, or (c) the taking of any other step in connection with the building control process. (3) In subsection (2), “building safety expenditure” means expenditure incurred (whether before or after the coming into force of this section) for the purposes of improving the safety of persons in or about buildings in Scotland. (4) For the purposes of subsection (2), a thing is done in connection with the building control process if it is done in connection with ensuring that the design, construction, demolition or conversion of a relevant building or proposed relevant building complies with a statutory requirement that is designed to secure the safety of persons in or about buildings in Scotland. (5) In this section— - “relevant building” means a building in Scotland consisting of or containing— one or more dwellings, or other accommodation, - (and “accommodation” here includes temporary accommodation, for example in a hotel or hospital); - “statutory requirement” means a requirement imposed by or under an Act of Parliament or an Act of the Scottish Parliament.

Signed

Richard Tilbrook — Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order amends Part 4A of the Scotland Act 1998 (c. 46). Part 4A provides for the Scottish Parliament to make provision about certain taxes (“devolved taxes”).

Article 2 inserts a new Chapter 8 into Part 4A. The new Chapter provides that taxes charged in respect of certain steps in the building control process applying to buildings containing dwellings, and for the purpose of meeting building safety expenditure, are to be devolved taxes.

A full impact assessment has not been published for this Order as it has no impact on the private sector and civil society organisations.

Footnotes

[^f00001]: 1998 c. 46; section 80B was inserted by the Scotland Act 2012 (c. 11), section 23(2).

[^f00002]: Paragraphs 1 and 2 of Schedule 7 have been modified by paragraph 3(2) of schedule 4 to the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).

[^f00003]: Part 4A, Chapter 1 was inserted by the Scotland Act 2012 (c. 11), section 23(2), and was amended by the Scotland Act 2016 (c. 11), sections 13 and 19(1).

[^f00004]: Section 80N was inserted by S.I. 2018/177.