Changes to the Additional Dwelling Supplement (ADS) in December 2024 have added pressure to certain parts of the Scottish property investment landscape, but the portfolio sales sector continues to show resilience.

With ADS now at 8%, a notable increase from original rates, the viability of single-unit buy-to-let investments has come under further scrutiny. However, it’s important to highlight that transactions involving six or more residential properties in a single sale still benefit from ADS relief, meaning they are assessed under non-residential tax rules.

This distinction has helped insulate the portfolio sales market from the wider slowdown seen elsewhere. Investors who are acquiring at scale remain active and interested in Scotland, particularly when there is an opportunity to purchase income-generating assets in one move.

In Scotland, much interest comes from London-based........

© Herald Scotland