News and campaigns
Scottish budget hints at future increase in property tax
SAL is disappointed that the Scottish Government, in its 2026-27 budget which was published yesterday, has left the door open for a future 2p increase in the rate of income tax charged on property income. Rather than commit not to replicating this damaging tax rise...
Scottish Budget 2026: EQ Accountants review
Scottish Budget 2026: What landlords need to know Gordon W Buist, Partner, EQ Accountants | 14 January 2026 Finance Secretary Shona Robison’s 2026-27 Budget delivered a mixed bag for Scottish landlords. The headline? Property Income Tax rates remain unchanged,...
Tax returns – Self Assessment deadline approaching
Article by HMRC File your Self Assessment tax return before the deadline to avoid a penalty With less than a month to the deadline, 5.65 million people still need to file their Self Assessment tax return The easiest way to pay is through the HMRC app. You can also set...
Letting agent business and market survey 2025
In December 2025 SAL conducted a survey of its letting agent members to find out how their businesses were faring in the current climate. Many of the survey questions mirrored those asked in previous surveys we have run annually since 2022, allowing trends to be...
Landlord portfolio and investment survey 2025
In December 2025 SAL conducted a survey of its landlord members to find out about the size of their rental property portfolios and how this has changed/will change over time, along with the reasons behind their investment decisions. Many of the survey questions...
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