P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 30 9 Charging and rate of levy (1) The levy is to be charged only on a taxable building control event (see Step 4 of section 10(1)). (2) The Scottish Ministers may make regulations specifying the rate (or rates) of the levy applicable to a taxable building control event. 35 (3) Regulations under subsection (2) must set the rate (or rates) of the levy with reference to the area in square meters of the floorspace of the new...