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Expenses will be generated prior to the first levy being raised. Initial costs are expected to be funded by a loan from the Scottish Government, which could be repaid from either the first levy, or spread over subsequent levies.
Retrieved from <a href="https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf" target="_blank">https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-access...
For Year Six, for the first time, Levy payers and non-levy paying SMEs will all have access to the three available strands of delivery, through colleges, the OUiS and Skills Development Scotland.
For Year Six, for the first time, Levy payers and non-levy paying SMEs will all have access to the three available strands of delivery, through colleges, the OUiS and Skills Development Scotland.
For Year Six, for the first time, Levy payers and non -levy paying SMEs will all have access to the three available strands of delivery, through colleges, the OUiS and Skills Development Scotland.
Administration of the levy
Revenue Scotland must keep a register, to be known as the Scottish building safety levy register, with Revenue Scotland to determine what information will be contained on the register.
Summary of proposed subordinate legislation in the Bill
The Delegated Powers Memorandum1The Scottish Government. (2025, June 5). Building Safety Levy (Scotland) Bill: Delegated Powers Memorandum.