Drew Wallace

Drew Wallace

DLA Piper

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Scottish Government publishes consultation on model form of new private residential tenancy

The Scottish Government has published a consultation paper seeking views on secondary legislation and further policy to support the new private residential tenancy being introduced under the Private Housing (Tenancies)...more

10/4/2016 - Consultation Landlords Residential Leases Scotland Tenants

Scotland: The Assessment of Energy Performance of Non-domestic Buildings Regulations 2016 - Buildings on the market before 1...

The Assessment of Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 come into effect on 1 September 2016. From that date, owners of pre 2002 non-domestic buildings or "building units" in Scotland with a...more

8/23/2016 - Building Standards Energy Efficiency Property Owners Scotland UK

Guidance for building owners on the Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016

The first batch of general and technical guidance notes on the Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 ("the Regulations") was published on 23 May and is now available on the Building...more

5/25/2016 - Building Standards Commercial Real Estate Market Construction Industry Energy Efficiency Scotland

Scottish Government announces plans for Rental Income Guarantee scheme for the PRS

In a welcome move for the property industry, a "market engagement" paper has been published setting out proposals for a Rental Income Guarantee scheme (RIGS) which, if implemented, will see the Scottish Government sharing a...more

3/3/2016 - Guaranteed Payments Housing Developers Rental Rates Scotland

Purpose built student accommodation (PBSA) to be exempt from Private Housing (Tenancies) (Scotland) Bill

On 3 February the Scottish Government published their response to the Infrastructure and Capital Investment Committee’s Stage 1 report on the Private Housing (Tenancies) (Scotland) Bill. The report contains the following...more

2/5/2016 - Proposed Legislation Scotland Student Housing

Dilapidations: The landlord strikes back

A trilogy of cases over recent years have established that tenants will only have to pay dilapidations if the landlord can satisfy them, or alternatively the court, that it intends to carry out the necessary repairs. However,...more

1/26/2016 - Commercial Leases Scotland UK

New regulations will oblige owners of buildings in Scotland to improve or report on energy efficiency of buildings

Section 63 of the Climate Change (Scotland) Act 2009 provides for regulations to be made for: (1) the assessment of the energy performance of existing non-domestic buildings and greenhouse gas emissions from such buildings;...more

1/22/2016 - Building Standards Climate Change Energy Efficiency Property Owners Scotland UK

Security of Tenure for Students in Scotland?! Have Your Say…But Time is Short!

The Private Housing (Tenancies) (Scotland) Bill was introduced in the Scottish Parliament on 7 October 2015. The Bill introduces a new tenancy (called the "private residential tenancy") for all future private sector tenancy...more

11/5/2015 - Landlords Rent Control Residential Leases Scotland Students Tenants

Real Estate Update: Rent Control Measures in the Private Housing Tenancies (Scotland) Bill

The Private Housing Tenancies (Scotland) Bill was introduced to the Scottish Parliament on 7 October 2015. In the consultations which preceded the Bill, the possibility of the introduction of rent controls was the most...more

10/12/2015 - Landlords Proposed Legislation Rent Control Residential Leases Residential Property Owners Scotland Tenants

New Business Rates Relief Power for Scottish Local Authorities

From 31 October 2015, Scottish local authorities will have freedom to implement targeted business rates relief schemes within their own areas. The power to do so is introduced by section 140 of the Community Empowerment...more

10/1/2015 - International Tax Authority Scotland Tax Rates

Dilapidations case law update: Judgement continues recent trend in favour of tenants

Mapeley Acquisition Co (3) Limited (In Receivership) v City of Edinburgh Council [2015] CSOH 29: 24 March 2015 - Introduction - This case, which was heard in the Outer House of the Court of Session by Lord Doherty,...more

4/1/2015 - Commercial Leases Commercial Tenants Damages Fixtures Leases Replacement Value Scotland Tenants

Measures to improve energy performance of non-domestic buildings: Scottish implementation timetable announced

Following recent consultation, the Scottish Government has confirmed the timetable for the publication and implementation of regulations to be made under section 63 of the Climate Change (Scotland) Act 2009....more

3/26/2015 - Buyers Climate Change Commercial Leases Commercial Real Estate Market Commercial Tenants Energy Efficiency Greenhouse Gas Emissions Scotland

Scottish Property Transactions Tax - March 2015

Scottish Parliament approves LBTT rates and bands - The rates and bands for the new Scottish property transactions tax known as the Land and Buildings Transaction Tax ("LBTT") have been formally approved by the Scottish...more

3/16/2015 - Buyers Commercial Real Estate Market Property Tax Property Transaction Taxes Scotland Sellers Stamp Duty Land Tax

Land and Buildings Transaction Tax: Residential and non-residential property

The Land and Buildings Transaction Tax ("LBTT") will replace Stamp Duty Land Tax ("SDLT") in Scotland on 1 April 2015. LBTT is being introduced under the Land and Buildings Transaction (Scotland) Act 2013 ("the 2013 Act"),...more

10/31/2014 - International Tax Issues Property Tax Scotland Tax Reform

New Scottish property transaction tax: Highest rate band for commercial property announced as 4.5%

John Swinney, the Scottish government's Finance Secretary, has announced the proposed rates and bands for the new Scottish property transaction tax known as the Land and Buildings Transaction Tax (LBTT). On 1 April...more

10/17/2014 - Commercial Property Owners Property Tax Scotland Transfer Taxes UK

Scotland: Land and Buildings Transaction Tax rates and bands announced

John Swinney, the Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for the Land and Buildings Transaction Tax (LBTT) as part of the Scottish Draft Budget for 2015-16....more

10/13/2014 - Scotland Stamp Duty Land Tax

Property owners encouraged to act now to preserve real burdens

The purpose of this bulletin is to highlight the fact that certain real burdens will be automatically extinguished on 28 November 2014, unless action is taken by property owners to preserve them....more

7/21/2014 - Property Owners UK

Case update Scotland: Retail park - whether tenant withholding consent to further development by landlord was reasonable

Aviva Investors Pensions Ltd v McDonald's Restaurants Ltd [2014] CSOH 009A: 31 January 2014 - Introduction - In this case, which was heard in the Outer House of the Court of Session, the judge (Lord Malcolm)...more

2/12/2014 - Consent Landlords Tenants UK

LBTT: A new Scottish property transactions tax

SDLT is to be replaced in Scotland by a new tax known as the Land and Buildings Transaction Tax ("LBTT"). LBTT is being introduced under the Land and Buildings Transaction Tax (Scotland) Act 2013, and will come into effect on...more

2/5/2014 - Land Transfer Taxes Property Tax

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