“Q3 of 2025 has introduced further uncertainty with the possible introduction of National Insurance taxation on rental profits. This potential additional layer of taxation, currently being considered by Westminster in the autumn budget, has added further pressure to the already stretched purse of Scottish private landlords. This threat has seen several landlords issue NTLs to existing tenants with the intention to market property with vacant possession in early spring 2026, leaving many tenants facing uncertainty moving into Q4 and the festive period. The PRS awaits the impending budget to clarify whether this is another unavoidable cost to be borne by landlords.”
I am a Tenant Landlord
