Scotland’s rental market opens up new investment opportunities

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?

Read the full analysis here.