Residential Lettings Scotland | Scottish Landlords

Written by: Mike FitzgeraldOctober 28, 2025

Residential lettings are highly regulated, the key areas Scottish landlords need to be aware of are:

Landlord Registration

All landlords require to register as landlords with the local authority within which their property is located.This registration lasts for 3 years and then requires to be renewed. Registration requires to be in place before a lease can be granted.

Energy Performance Certificate (EPC)

To advertise your property for rent you require to have an EPC. These last for 10 years, unless there are material alterations carried out to the property in which case an updated EPC may be required. The Scottish Government has proposals to reduce the 10 year period to 5 years from October 2026.

An EPC provides the current and potential energy performance rating for your property. The Scottish Government has proposals for there to be a required minimum EPC rating for rental properties.

Taxation

All rental income requires to be declared to HMRC and for most landlords this will require completion of a self-assessment tax return.

For landlords who are not UK tax resident we require to deduct UK basic rate tax from rental receipts, unless the landlord has been provided with a NRL (non-resident landlord) number – this is confirmation from HMRC that rent receipts can be paid gross to the landlord.

St Andrews Cathedral and Harbour in Scotland

Finance

If your property is mortgaged, you will most likely need lender consent for letting. If not already on a buy to let (BTL) mortgage your lender will usually require you to move onto a BTL product. We can assist with this via one of our partner mortgage brokers.

Safety

Gas Safety Certificate – all gas appliances must be inspected and certified annually by a Gas Safe qualified engineer and all appliances should be regularly serviced.

Electrical Installation Condition Report – this safety check assesses the main wiring, connections, sockets, switches and fuse board. The report lasts for 5 years and must be provided by a “competent person”. This 5 year period is reduced to 3 years for some HMO properties (see below).

Portable Appliance Test– all portable electrical appliances need to be regularly checked for electrical safety. We recommend these checks be carried out annually.

Legionella Assessment– this will assess the water supply and storage in your property to identify any potential sources and risk of legionella bacteria. There is no prescribed period for carrying out risk assessments, but we recommend annual or bi-annual assessments.

Carbon monoxide – all properties which have cooking or heating appliances which run on carbon-based fuel (gas, oil and solid fuels) must have tamper proof CO detectors in each room where there is such an appliance. Some local authorities require hardwired detectors in HMO properties.

Smoke and heat detectors – mains operated or tamper proof lithium ion battery interconnected smoke and heat detector systems are mandatory in all rented property. These are needed in areas used by occupants for daytime living purposes, circulation spaces such as hallways/landings and a heat detector in the kitchen. All alarms/detectors are to be ceiling mounted and interlinked. Some local authorities require detectors in all rooms (excluding bathrooms) in HMO properties.

Houses in Multiple Occupancy

An HMO is a property which is the only or main residence of three or more people who are members of more than two families. Family includes married, unmarried and same sex couples.

The regulations governing HMO properties are stringent and focus on tenant safety. Each local authority has their own specific requirements, which are generally strictly enforced. One requirement for most local authorities is installation of self closing fire doors and emergency lighting.

HMO licences require to be renewed every 3 years and will include a physical inspection by the local authority.

We have expertise in dealing with HMO properties and the rigorous steps needed for compliance and renewal.

Get in Touch

At Stand Property, we’re always here to provide clear guidance and support for Scottish landlords. If you have any questions about Residential Lettings in Scotland or would like to discuss any of the points mentioned in this article, our experienced team would be delighted to assist. You can contact us by email at info@standproperty.co.uk or by phone on 01334 477011 (St Andrews) and 0131 6656677 (Edinburgh).

Residential Lettings Scotland: What You Need to Know