Income tax on property income rises to 22/42/47% from 6 April 2027.9 months to go What it means →

    CommercialPropertyKiln

    Scotland, Wales & NI

    Where commercial property law and tax diverge across the UK.

    3 guides
    1

    Commercial Property in Scotland: What Is Different

    How commercial property differs in Scotland: LBTT instead of SDLT, non-domestic rates via the Scottish Assessors, and lease law with no 1954 Act (tacit relocation, irritancy).

    2

    Commercial Property in Wales: What Is Different

    How commercial property differs in Wales: LTT instead of SDLT with a 225,000 nil band, devolved business rates, and lease law that broadly follows England.

    3

    Commercial Property in Northern Ireland

    Commercial property in Northern Ireland: SDLT applies as in England, but the rating system (Land and Property Services) and lease law are different.