We have submitted a response to the Scottish Parliament’s Finance and Public Administration Committee regarding regarding Stage 1 general principles consultation on the Building Safety Levy (Scotland) Bill.

The Bill looks to introduces a new tax, called the Scottish Building Safety Levy, to be charged on the construction or conversion of residential property developments, with some exceptions. Money raised through this levy will be used to fund building safety expenditure.

Currently, the Bill seeks to include student accommodation and halls of residence for students within the definiton of “new residential units”, meaning they would be required to pay the levy.

Our submission argues for both forms of accommodation to be exempt from the Bill.

You can read our full response here.