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(1)The Scottish Ministers may by regulations establish, and make provision about, an infrastructure levy.
(2)An infrastructure levy (within the meaning of this Act) is a levy—
(a)payable to a local authority,
(b)in respect of development wholly or partly within the authority’s area,
(c)the income from which is to be used by local authorities to fund, or contribute towards funding, infrastructure projects.
(3)Schedule 1 elaborates on the regulation-making power conferred by this section.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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