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Before You ApplyEducational mortgage-readiness preparation

Scotland

Preparing for a mortgage when buying in Scotland

Most mortgage preparation is the same wherever you buy in the UK. Four things are genuinely different in Scotland, and they change when you need to be ready: a solicitor is involved from the point of noting interest, the seller provides a Home Report, offers are often made by a closing date you do not control, and the transaction tax is Land and Buildings Transaction Tax rather than Stamp Duty Land Tax.

Scottish guides

What is different about buying in Scotland

Six pages covering the parts of a Scottish purchase that most affect your mortgage preparation. Everything else — documents, credit files, bank statements, deposits, income evidence — is covered by our national guides.

Terminology

Scottish and English terms are not interchangeable

Using the wrong words leads to genuinely wrong expectations about when you are committed and what tax you owe.

In Scotland

  • Home Report, provided by the seller
  • Noting interest, then a closing date for offers
  • Missives, concluded between solicitors
  • Date of entry and settlement
  • Land and Buildings Transaction Tax (LBTT)

In England and Wales

  • No Home Report; surveys are arranged by the buyer
  • Offers made through the estate agent
  • Exchange of contracts
  • Completion
  • Stamp Duty Land Tax (SDLT)

GOV.UK's home-buying guidance covers England and Wales and states that different rules apply in Scotland.

Common questions

Scotland: common questions

Is buying a home in Scotland really different?

Yes, in several respects that affect preparation. A solicitor is involved from the point of noting interest, the seller provides a Home Report, offers are often made by a closing date, the contract is formed by missives rather than an exchange, and the transaction tax is Land and Buildings Transaction Tax rather than Stamp Duty Land Tax. GOV.UK's own home-buying guidance states that different rules apply in Scotland.

Do I pay stamp duty in Scotland?

No. Scotland has Land and Buildings Transaction Tax, administered by Revenue Scotland, with its own bands and its own first-time buyer relief. LBTT is a self-assessed tax and is normally dealt with by your solicitor.

How much is first-time buyer relief in Scotland worth?

Revenue Scotland's first-time buyer relief raises the nil-rate threshold from £145,000 to £175,000 for a qualifying first-time buyer, relieving up to £600. Whether you qualify is defined by Revenue Scotland and depends on your circumstances.

If I offer more than the Home Report valuation, what happens?

That is arithmetic worth doing early: a mortgage is calculated against a valuation figure, so any amount you agree above the figure used has to be found in cash on top of your deposit. We cannot tell you which valuation figure your lender will use — ask your lender or a suitably qualified FCA-authorised mortgage adviser.

When does a Scottish purchase become legally binding?

The contract is formed through missives, an exchange of formal letters between solicitors. The Law Society of Scotland notes it is common for missives to remain unconcluded until shortly before, or even at, the date of entry. When you personally become bound in your transaction is a question only your own solicitor can answer.

Do you cover individual Scottish towns and cities?

No. We publish guidance on the Scottish process and the Scottish tax rules, not local pages. We have no verified local market data, so pages of that kind would be thin and we will not create them.

No local pages, deliberately

We publish guidance on the Scottish process and the current Scottish tax rules. We do not publish pages for individual towns or cities, because we have no verified local market data and pages of that kind would add nothing you could rely on.

Where to go next

Optional educational preparation resources. Nothing here is mortgage advice, a lender or product recommendation, an eligibility assessment or a prediction of whether an application would be accepted.

Independent advice

When you need personal advice

Preparation and advice are two different things. We can help you get organised; only a suitably qualified, FCA-authorised mortgage adviser can advise you on your own circumstances, assess what you may be able to borrow or recommend a product.

Before You Apply is not authorised or regulated by the Financial Conduct Authority and is not a mortgage adviser, broker or lender. We provide educational preparation resources only. We do not give mortgage advice, recommend lenders or products, assess eligibility, arrange mortgages or introduce you to advisers. If you need advice about your own circumstances, contact a suitably qualified FCA-authorised mortgage adviser directly.

  • Choose and contact an adviser independently. We do not introduce you to anyone, name any firm or receive any payment for anyone you contact.
  • You can check whether a firm or individual is authorised on the Financial Conduct Authority’s public register before you share any information.
  • Take your prepared documents and written questions with you — that is what this site is for.