FAQs: Housing (Scotland) Bill

Timothy Douglas, Head of Policy and Campaigns at Propertymark, provided evidence on the Housing (Scotland) Bill to the Local Government, Housing and Planning Committee of the Scottish Government on 28 January 2025, highlighting significant concerns from our members and stressing the proposed measures fail to address the critical housing supply challenges.

The Bill passed Stage 1 in the Scottish Parliament on 28 November 2024. During the debate, a spokesperson for the Local Government, Housing and Planning Committee, criticised the Scottish Government for failure to come to parliament with fully developed legislation, whilst the Scottish Conservatives refused to support it due to the detrimental impact on housing investment. Propertymark continues to vigorously campaign for urgent action to amend the Bill with measures to increase housing supply and balance the market to ensure fairer outcomes for tenants, landlords, and the wider housing sector.

The Local Government, Housing and Planning Committee has published its Stage 1 Report on the general principles of the Housing (Scotland) Bill. Propertymark gave evidence to the Committee in June 2024, and it is pleasing to see our commentary and suggestions to amend the Bill referenced throughout the report.

The UK Government’s Making Tax Digital (MTD) initiative is transforming how taxes are reported and managed, with significant implications for property agents. Self-employed individuals and landlords earning over £50,000 per year must comply with MTD for Income Tax Self-Assessment (ITSA) from 2026, and those earning over £30,000 from April 2027. In her Spring Statement on 26 March 2025, Chancellor Rachel Reeves, MP, announced that the threshold will decrease to £20,000 in 2028.