8th June 2026
New property tax rates from 6 April 2027 for landlords who own rental property personally.
The Renters' Rights Act - impacting multiple areas such as evictions and rent increases.
Making Tax Digital (MTD) for landlords - the digitalisation of tax returns will mean that landlords must submit quarterly tax updates to HMRC and an end of year tax return.
Whether it is more tax efficient to buy property personally or through a company.
The deductibility of mortgage interest and the basic rate tax credit.
England and Scotland are both in the middle of the biggest overhaul of renting rules in decades — but they are not changing in the same way. England is abolishing Section 21, moving to periodic tenancies, and tightening landlord tax rules. Scotland already abolished no‑fault evictions years ago, but is tightening rent controls and strengthening tribunal powers.
Below is a clear, structured breakdown of what’s changing in each country, based entirely on the latest confirmed 2026 legislation.
1. England: What’s Changing in 2026
A. Tenant Rights (Renters’ Rights Act 2025, in force 1 May 2026)
Section 21 abolished — no more no‑fault evictions. Every eviction must now use Section 8 with a valid legal ground.
All ASTs converted to periodic tenancies on 1 May 2026. No fixed terms; all tenancies roll month‑to‑month.
New possession grounds (e.g., selling, moving in, redevelopment) with 4‑month notice in most cases.
Mandatory Information Sheet — landlords must give tenants the official government PDF by 31 May 2026, or face fines up to £7,000.
Rent increases — notice period rises from 1 month to 2 months from 1 May.
No bidding wars — landlords cannot accept offers above the advertised rent.
B. Landlord Tax Rules
Making Tax Digital (MTD) begins 6 April 2026 for landlords earning over £50,000. Quarterly digital reporting replaces annual self‑assessment.
Threshold drops to £30,000 in 2027 and £20,000 in 2028.
C. Energy & Compliance
EPC rules tightening — government confirms the EPC C by 2030 trajectory, with enforcement details due later in 2026.
2. Scotland: What’s Changing in 2026
Scotland already has stronger tenant protections than England, but 2026 reforms continue to tighten the system.
A. Tenancy Structure
Scotland has had open‑ended, rolling tenancies since 2017, so no major structural change in 2026.
Notice periods remain:
28 days for landlord or tenant in early tenancy
84 days for landlords after 6 months of occupancy
B. Rent Controls
Scotland continues with rent caps and rent‑increase controls, which England is not adopting.
Landlords must give 3 months’ notice of rent increases (unchanged since 2017).
The Housing (Scotland) Act 2025 strengthens:
Local rent control zones
Tribunal oversight
Enforcement powers
C. Evictions
No‑fault evictions were abolished years ago.
For anti‑social behaviour, landlords can still issue 28‑day notice at any time.
D. Professionalisation
Scotland is tightening regulation of letting agents and tribunal processes, mirroring England’s push for higher standards.
What This Means for Landlords and Tenants
England
Tenants gain stronger security and clearer rights.
Landlords face more paperwork, longer notice periods, and stricter compliance.
Tax reporting becomes more burdensome under MTD.
Scotland
The system is already more regulated, but 2026 reforms tighten rent controls and tribunal powers.
Landlords face increasing pressure on profitability, especially with rent caps and high rural maintenance costs (very relevant in the Highlands).
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