chartered accountants Manson & Partners, dumfries scotland uk (logo) chartered accountants Manson & Partners, dumfries scotland uk (logo) chartered accountants Manson & Partners, dumfries scotland uk (full address)
*
HOME SERVICES  NEWSLETTER CONTACT  LINKS  EMAIL 


OUR SERVICES »

audit & assurance *
limited companies *
accountancy *
taxation *
business taxation *
value added tax *
wages and PAYE *
IT consultancy *
insolvency *
trust deeds >>
business recovery *
internal audit *
business growth *

We are also regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland.

We also deal with »
Audit & Company Secretarial Services • Book-keeping, Systems Advice • Business Advice • Pensions, Life Assurance & Investments

CONTACT US
for more details

 
Client Briefing - Summer 2006

Letting Property in Scotland?

Letting Property in Scotland?Landlords who rent residential property in Scotland were perhaps surprised to learn that the Anti Social Behaviour Order (Scotland) Act 2004 had a direct effect on them. This piece of legislation gives local authorities in Scotland additional powers to regulate rented housing.

One very practical effect is that as from 30 April 2006 landlords must register with each local authority in whose area they let property.

The stated aim of landlord registration is to ensure that all private landlords and agents in Scotland are “fit and proper” to be letting residential property. The owner of every let property must register, and must declare any one who acts for them in relation to their letting.

It is worth noting that members of the public (and other public departments and agencies) will be able to view each local authority’s register on-line, for example by entering the address of one of your properties they will be able to see your name and contact address or the contact address of your agent.

Apparently local authorities can also provide the home or office address of any registered person or company, but only at the authority’s discretion.

The forms for registration are quite detailed. There is a section about the landlord and a separate section about the properties being let. The final section includes a declaration that the landlord complies with all legal requirements relating to the letting of houses involved.

There is a fee for each registration application. The current rate is £55 for the applicant and £11 for each house or property registered. There are discounts for registered charities which own property.

Finally, there is a discount available for those who apply on-line and this can be done at www.landlordregistrationscotland.gov.uk.

SUMMER NEWS Contents
> Small Business Rates Relief
> Inheritance Tax Treatment of Trusts
> Letting Property in Scotland?
> Tax Relief for Company Pensions
> Employed or Self Employed
> New Accounting Regulations for Charities
> HMRC and Internet Auction sites
> New Tax Return filing dates
> Client Briefing Download (PDF file, 105kb)
back to TOP of page  


© Manson & Partners 1998-2005  
Chartered Accountants UK, Manson & Partners