Tax in connection with building control approval etc

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.