Title and introductory text
2024 No. 1362
Constitutional Law
Devolution, Scotland
The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024
Made
18th December 2024
Coming into force in accordance with article 1(2)
At the Court at Buckingham Palace, the 18th day of December 2024
Present,
The King’s Most Excellent Majesty in Council
This Order is made by His Majesty in Council in exercise of the powers conferred upon Him by section 80B of the Scotland Act 1998.
In accordance with paragraphs 1 and 2 of Schedule 7 to that Act a draft of this Order has been—
(a) laid before, and approved by resolution of, each House of Parliament, and
(b) laid before, and approved by resolution of, the Scottish Parliament.
Accordingly, His Majesty, by and with the advice of His Privy Council, makes the following Order:
Propose a change1 Citation, commencement and extent
(1) This Order may be cited as the Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024.
(2) This Order comes into force on the day after the day on which it is made.
(3) It extends to England and Wales, Scotland and Northern Ireland.
Propose a change2 Amendment of Part 4A of the Scotland Act 1998
In Part 4A of the Scotland Act 1998 (taxation), after section 80N insert—
CHAPTER 8 TAX IN CONNECTION WITH BUILDING CONTROL APPROVAL ETC
Tax in connection with building control approval etc
80O (1) A tax to which subsection (2) applies is a devolved tax.
(2) This subsection applies to a tax charged, for the purpose of meeting any building safety expenditure, in respect of—
(a) an application made in connection with the building control process,
(b) the issuing or submission of a document in connection with the building control process, or
(c) the taking of any other step in connection with the building control process.
(3) In subsection (2), “building safety expenditure” means expenditure incurred (whether before or after the coming into force of this section) for the purposes of improving the safety of persons in or about buildings in Scotland.
(4) For the purposes of subsection (2), a thing is done in connection with the building control process if it is done in connection with ensuring that the design, construction, demolition or conversion of a relevant building or proposed relevant building complies with a statutory requirement that is designed to secure the safety of persons in or about buildings in Scotland.
(5) In this section—
“relevant building” means a building in Scotland consisting of or containing—
one or more dwellings, or
other accommodation,
(and “accommodation” here includes temporary accommodation, for example in a hotel or hospital);
“statutory requirement” means a requirement imposed by or under an Act of Parliament or an Act of the Scottish Parliament.
Propose a change