SPF seeks Building Safety Levy exemptions for SMEs and affordable housing sectors
The Scottish Property Federation (SPF) has submitted its response to the Scottish Government's Building Safety Levy consultation, calling for exemptions for small and medium-sized enterprises (SME) developers, Build to Rent (BTR) sector, and all affordable housing providers. The response, published on 3 September 2025, argues that the levy, intended to fund the Cladding Remediation Programme, risks undermining housing delivery due to its impact on development viability. The SPF notes the sector already contributes to cladding remediation through tax and voluntary means, alongside existing planning obligations. The federation specifically highlights concerns about the disproportionate impact on BTR developments due to their lack of upfront sales revenue and the current limitation of affordable housing exemptions to publicly funded projects only.