| Can foreigners buy? | Yes, without UK residence |
| Tax on purchase | Land and Buildings Transaction Tax (LBTT), 0 percent up to £145,000 |
| Surcharge for additional dwellings | Additional Dwelling Supplement: 8 percent of the whole price |
| Deadline | LBTT return and payment within 30 days |
| Average price | £198,000 (August 2026) |
| Updated | November 2026 |
Can a foreigner buy a house in Scotland?
Yes. You do not need UK residence to buy. But Scotland has its own law and its own tax: instead of English stamp duty you pay Land and Buildings Transaction Tax to Revenue Scotland. The English 2-point surcharge for buyers who do not live in the UK applies only in England and Northern Ireland. In Scotland what counts instead is whether you already own a home, wherever it is.
If you want to move there rather than just buy, see our living in the UK section. And how it all works south of the border is in buying a house in England.
How buying in Scotland works
In Scotland the solicitor steps in earlier and further forward than in England: they note your interest and write your offer. We guide you through it.
- 1
Request the Home Report
Almost every house on the market has a Home Report, which you request from the seller, their solicitor or agent. It arrives within nine days at most and has three parts: a survey with valuation, a property questionnaire (with the council tax band) and an energy report. Seasonal holiday homes that may only be occupied at certain times do not need one.
- 2
Note your interest
If you like the house, your solicitor formally notes your interest with the seller. If several people note interest, the seller sets a closing date for offers.
- 3
Bid blind
Most houses are sold by sealed bids. The seller asks for offers over, or offers around, a minimum price, and you do not see the other bids. Your solicitor sends the offer as a letter, with price, entry date and conditions.
- 4
Missives
If the seller accepts, it is usually a qualified acceptance with conditions. The solicitors exchange letters, the missives, until everything is settled. After that you have a binding contract; whoever pulls out owes the other side damages running into thousands. From now on the house should be insured.
- 5
Conveyancing
Your solicitor checks the title: whether the seller really owns the property, whether burdens apply (such as: no fence allowed), whether third parties have rights of way over the land and whether old mortgages are being discharged.
- 6
Settlement and registration
On the entry date the solicitor pays the price and receives the disposition, the deed transferring the property, together with the keys. You are entered in the Land Register, and the LBTT return and payment go to Revenue Scotland within 30 days.
LBTT 2026: rates for residential property
As in England, each rate applies only to the part of the price within its band. You need a return for most purchases from £40,000, even when no tax is due.
| Part of the price | LBTT rate |
|---|---|
| up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| over £750,000 | 12% |
Revenue Scotland, residential property rates and bands (November 2026)
Second home or holiday cottage: an 8 percent supplement
Since 5 December 2024 the Additional Dwelling Supplement (ADS) has been 8 percent of the whole purchase price, not just part of it. It applies if you already own a residential property at the time of purchase, anywhere in the world. Your flat in Rotterdam, Oslo or Lyon counts. If a company buys, ADS applies to every dwelling.
An example: you own a flat abroad and buy a cottage for £250,000. LBTT: 0 percent on £145,000 and 2 percent on £105,000, so £2,100. Plus ADS: 8 percent of £250,000, so £20,000. Together £22,100. Without another home it would be £2,100.
No ADS is due if the new house becomes your main residence and you sold your previous main residence in the 36 months before. If you sell the old one only afterwards, you can reclaim ADS if you sell within 36 months. First-time buyers get relief: the nil band rises to £175,000, saving up to £600.
What houses in Scotland cost, and what comes after
According to the official UK House Price Index, a property in Scotland cost £198,000 on average in August 2026, well below England. The most expensive area was East Renfrewshire at £303,000, the cheapest Inverclyde at £115,000. On the islands there are so few sales that averages swing widely.
In Scotland council tax comes together with water and sewerage charges from Scottish Water. You pay it on a holiday home too. Important for second-home owners: until 1 April 2026 councils could charge at most double. That cap has gone, and each council now sets its own premium. Ask the council before buying what it charges on second homes.
Land, plots and crofts: what you need to know
You buy a plot through the same procedure as a house. The work is in the conveyancing: your solicitor must tell you which burdens apply to the land and whether others may use it, for instance via a path. Before you bid for building land, find out what you may really build there.
Be careful with crofts in the Highlands and Islands. A croft is no ordinary plot; it comes with duties, including for owners who work it themselves: you must live on the croft or no more than 32 kilometres away and cultivate and maintain it. A croft therefore does not suit a holiday home that stands empty ten months a year. The Crofting Commission explains the rules in detail.
Letting, and selling later
If you let the house while living abroad, the Non-Resident Landlord Scheme applies throughout the UK: the tenant or agent deducts tax unless HMRC allows otherwise. How that works and what you can deduct is in letting as a non-resident landlord. How your home country treats the rent is set by its law and its treaty with the UK; see the UK's tax treaties.
If you sell later, you must report the sale to HMRC within 60 days of completion, even at a loss. Details in selling UK property.
Frequently asked questions about buying in Scotland
Can a foreigner buy a house in Scotland?
Yes. You do not need UK residence. If you already own a residential property, in any country, you pay 8 percent of the price as Additional Dwelling Supplement on top of LBTT.
What does offers over mean?
The seller names a minimum price and expects bids above it. Bids are sealed; with several interested parties there is a closing date on which all offers arrive at once.
When does a Scottish purchase become binding?
When the missives, the exchange of letters between the two solicitors, are concluded. After that, whoever pulls out owes damages.
Can I buy a cottage as a holiday home?
Yes. Expect the 8 percent supplement if you already own another home, and ask the council about the council tax premium on second homes. A croft comes with residence and cultivation duties.
Do I need a Scottish solicitor?
For the offer, the missives and the conveyancing, yes: the offer must come as a letter from your solicitor.
Sources: Revenue Scotland: Residential property (LBTT); Revenue Scotland: Additional Dwelling Supplement; Revenue Scotland: LBTT4004, Duty to make an LBTT return; mygov.scot: Buying a home, the legal process; mygov.scot: Council Tax for empty homes and second homes; Crofting Commission: Crofter's duties; Registers of Scotland: UK House Price Index Scotland, August 2026; GOV.UK: Stamp Duty Land Tax (England and Northern Ireland)
