The mortgage market
Almost all UK buy-to-let lenders lend in Scotland, with the same rates and criteria. Some specialist lenders exclude the islands or remote postcodes; a broker checks. Scottish solicitors handle the legal work, and the process uses Scottish conveyancing (missives, the Land Register).
Tax on purchases
Land and Buildings Transaction Tax plus the Additional Dwelling Supplement of 8% of the whole price on buy-to-let purchases. On £200,000: £1,100 LBTT plus £16,000 ADS. A remortgage carries no LBTT.
Tenancies
The Private Residential Tenancy: open-ended, with no fixed term and no "no-fault" ground for ending it; landlords need one of the statutory grounds. Rent increases are limited to once a year with notice, and tenants can refer increases for adjudication. The Housing (Scotland) Act 2025 added rent control powers for designated areas. Lenders require the PRT paperwork.
Registration and licensing
Every private landlord must be registered with the local council. HMO licensing applies to any property let to three or more unrelated people. Short-term lets need a licence. The Repairing Standard, EICR, gas safety, smoke and heat alarms and deposit protection apply. EPC minimum standards for rented homes are being phased in.
A note on the numbers. Rental cover ratios, stress rates, loan-to-value limits and fees are typical of the market at the time of writing (2026) and differ from lender to lender. Tax rules are for individuals and companies resident in the UK and change with each Budget. This is general information, not advice: a broker will tell you what applies to your property, and an accountant what applies to your tax.
Common questions
Is the 8% ADS payable on a remortgage?
No. ADS applies to purchases (and to transfers into a company). Refinancing is not a land transaction.
Do lenders treat Scotland differently?
Criteria are the same; a few specialists have postcode exclusions for remote areas. The tenancy paperwork (a PRT rather than an AST) is different and lenders expect it.
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