Purpose-built student accommodation (“PBSA”) operates as a distinct subdivision within the private rented sector in Scotland. What constitutes PBSA? It is a tenancy whereby the purpose of the let is to provide the tenant the right to occupy a property while the tenant is a student and where: (a) planning permission for the building (or …
Read more >Every year the governments set budgets that outline future taxation, spending, and economic priorities. Therefore landlords in Scotland, from small “accidental” landlords with one property to larger investors with multi-unit portfolios will face potential changes to tax and property transaction costs. These annual budgets can and do change policies which will affect profitability, investment incentives, …
Read more >The Housing (Scotland) Act 2025 represents one of the most wide-ranging reforms of Scotland’s private rented sector in recent years. Since Rory Cowan of BKF & Co last joined the podcast in 2022, rent controls have returned to the centre of housing policy, alongside a broader strengthening of tenant protections. While the Act has now …
Read more >Scotland faces a significant housing challenge that many landlords have yet to recognise as an opportunity. Inclusion Scotland estimates that at the current build rate, it would take 95 years to meet the current unmet housing needs of wheelchair users and 174 years to meet their projected needs. The distinct lack of accessible and adapted …
Read more >Property assets don’t manage themselves and overtime the complexities have become more and more onerous. Even the most seasoned landlord will know that buildings, tenants, debt, tax exposure, legislation, compliance and cash flow rarely move in the same direction. For years, letting agents were seen primarily as facilitators; arranging viewings, collecting rent, and keeping things …
Read more >The finance market for landlords in Scotland has undergone a seismic shift in the past 18 months. Tax policy changes, most notably the increase of the Additional Dwelling Supplement (ADS) to 8%, have reshaped the economics of buy-to-let (BTL) investment and forced landlords to rethink acquisition strategies. While single-unit purchases now face significant headwinds, opportunities …
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