Scotland’s shifting rental landscape is creating fresh opportunities for landlords and institutional investors. The end of rent controls in April, combined with favourable tax reliefs, could spur a wave of property acquisitions.
Key incentives include Multiple Dwellings Relief (MDR), which lowers tax burdens on multi-property purchases, and the exemption from the 8% Additional Dwelling Supplement (ADS) for transactions involving six or more properties. These advantages position Scotland as a more attractive destination for build-to-rent investment compared to England and Northern Ireland.
With demand for rental properties at an all-time high, now could be the moment for investors to enter the market at scale. Will this policy shift lead to a boom in Scotland’s private rental sector?
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