- Published date:
- 19 November 2025
Scottish Government Delays Enforcement Date of Scottish Building Safety Levy
The Scottish Government has announced a one-year delay to the Scottish Building Safety Levy (SBSL), with the new implementation date now 1 April 2028, instead of April 2027.
The decision comes after we and other industry representatives provided evidence in Holyrood last week to the Finance and Public Administration Committee. We highlighted the practical challenges faced by developers and the wider property sector, including the risk to development viability at a time of a national housing emergency.
Public Finance Minister Ivan McKee MSP confirmed that the delay would give the industry “appropriate lead-in time” to prepare, although it was also stated that - with the revised date - there will be no transitionary arrangements. This means that developments receiving their completion certificate on or after 1 April 2028 will be liable to pay the levy.
Josie Sclater, Senior Policy Officer, Scottish Property Federation said:
While the postponement provides some breathing room for developers and investors to prepare, uncertainty around the final levy rates remains. Indicative rates are not expected to be published until June 2026, which will continue to influence investment decisions in the sector.
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