The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024
Introduction
The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 (the “Order”) is a piece of UK legislation that was made on 19 December 2024. The Order amends the Scotland Act 1998 (“the 1998 Act”) to devolve certain tax powers to the Scottish Parliament. These powers relate to building safety and will allow the Scottish Parliament to set its own rates of tax on certain building materials and products.
Background
The 1998 Act devolved a wide range of powers to the Scottish Parliament, including the power to levy and collect taxes. However, the 1998 Act did not devolve powers over certain taxes, including taxes on building materials and products. This meant that the UK Parliament retained the power to set the rates of these taxes in Scotland.
In recent years, there have been growing calls for the devolution of powers over building safety to the Scottish Parliament. This is because the Scottish Government believes that it is better placed than the UK Government to understand the specific needs of Scotland in relation to building safety. The Scottish Government also believes that the devolution of these powers would give it more flexibility to respond to changing circumstances.
The Order
The Order amends the 1998 Act to devolve the following tax powers to the Scottish Parliament:
- The power to impose a tax on the sale of building materials and products
- The power to impose a tax on the installation of building materials and products
The Scottish Parliament will have the power to set the rates of these taxes at its discretion. The Order also includes provisions that will ensure that the Scottish Parliament does not impose taxes that would discriminate against goods or services from other parts of the UK.
Implementation
The Order will come into force on 1 April 2025. The Scottish Parliament will then have the power to set its own rates of tax on the sale and installation of building materials and products.
Significance
The Order is a significant step towards the devolution of powers over building safety to the Scottish Parliament. It will give the Scottish Government more flexibility to respond to the specific needs of Scotland in relation to building safety and will allow it to set its own rates of tax on certain building materials and products.
The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024
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