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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.
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.
This will include consideration of how private jets are treated. Visitor levy Whether VAT applies to a visitor levy is a decision for the UK Government.