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Scottish Ministers are given powers to make provisions for reliefs and a levy-free allowance.
The Bill states that:
The proceeds of the levy must be used by the Scottish Ministers for the purposes of improving the safety of persons in or about buildings in Scotland.
The Construction Industry Training Board (CITB) is one of the few UK training boards still in existence and is an executive, non-departmental public body, sponsored by the UK Government's Department for Education, but almost wholly funded by its levy.
In addition to the UK Government's apprenticeship levy, CITB is also empowered to impose a levy on employers operating in the construction industry.