Scottish property, explained simply

Free guides and calculators to help you understand Land and Buildings Transaction Tax (LBTT), mortgages, and buy-to-let — whether you're buying personally or through a limited company.

Personal or limited company?

The decision guide covering tax, mortgages, and ADS differences between the two routes.

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Repayment or interest-only?

How each works, who they tend to suit, and why leverage is the real reason landlords often choose interest-only.

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Calculators

LBTT & ADS, mortgage repayments, and buy-to-let affordability — with more on the way.

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The market right now
Updated 25 June 2026
£172k
Average Scottish house price
£1,009
Average monthly rent
8%
Current ADS rate
3.75%
Bank of England base rate
In the news
Making Tax Digital starts April 2026
Landlords earning £50,000+ must file quarterly returns. Limited companies are exempt.
From April 2026, landlords with gross rental income over £50,000 must keep digital records and submit quarterly updates to HMRC using approved software, plus an annual final declaration — replacing the old single self-assessment return. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028. Salary, PAYE, and pension income don't count towards these thresholds. Landlords who own property through a limited company are exempt and continue filing a standard corporation tax return instead — one more factor to weigh in the personal vs limited company decision.
Scotland's property market hits record £24bn
Median residential price rose 4% to £198,000 in 2025-26, surpassing the previous 2007-08 peak.
Registers of Scotland's annual report shows the total value of residential and non-residential property sales reached £24bn in 2025-26 — a 7% rise on the previous year and 45% higher than a decade ago. Total transactions climbed 5% to 104,408. The gains haven't been even: Glasgow recorded 57% median price growth over the decade, the strongest of Scotland's eight cities, while Aberdeen was the only city to see values fall, down 29%, reflecting the prolonged North Sea oil and gas downturn.
First Homes Fund opens for first-time buyers
New Scottish Government scheme offers £10,000 towards a deposit, launched 24 June 2026.
The First Homes Fund gives eligible first-time buyers in Scotland £10,000 towards a deposit, aimed at helping people who are struggling to save enough to get onto the property ladder. The fund launched on 24 June 2026 — check eligibility criteria and how to apply through the Scottish Government's housing pages before budgeting this into a purchase.
New home completions fall to 17,336
Down from 19,845 in 2024, adding to pressure on housing supply across Scotland.
Only 17,336 new homes were completed across Scotland last year, a meaningful drop from 19,845 in 2024. Tighter supply against steady demand is one of the factors putting upward pressure on both prices and rents — relevant context if you're weighing whether to buy now or wait for more stock to come to market.