You must register as a landlord with the local council to rent out your property in Scotland.
It’s a criminal offence to rent out your property without being registered.
As a landlord, you have responsibilities, including:
- keeping your rented properties safe and free from health hazards
- making sure all gas and electrical equipment you supply is safely installed and maintained
- following fire safety regulations (PDF, 1.6MB)
- providing an Energy Performance Certificate for the property
- protecting your tenant’s deposit in a government-approved scheme
You’ll have to pay Income Tax on your rental income, minus your day-to-day running expenses.
You must get permission from your mortgage lender if you have a mortgage on the property you want to rent out.