Service
Student Landlord Tax Dundee
Fixed-fee student landlord tax dundee with a clear scope, practical guidance and ACCA-regulated support.
Overview
Tax and Accounting for Dundee's Student Property Landlords
Dundee's two universities — the University of Dundee and Abertay University — together with Ninewells Hospital create one of Scotland's most concentrated student and key-worker rental markets. Landlords with HMO properties in the Hawkhill, West End, Lochee and Perth Road corridors face a specific tax environment: Scottish Additional Dwellings Supplement at 8% on acquisition, HMO licensing costs, Section 24 mortgage finance cost restrictions, and Scottish income tax at six bands on net rental profits. Countify provides specialist student landlord tax advice and self-assessment filing for Dundee property investors.
What you get
Dundee Student Landlord Tax, Done Properly
Dundee student landlords typically hold HMO licensed properties in the Ninewells and University of Dundee corridor — areas including Hawkhill, West End, Lochee, and the Perth Road. Scottish Additional Dwellings Supplement of 8% applied on purchase, and if the property was acquired in the last few years the ADS reclaim rules where an original main residence was sold within 18 months should be reviewed. HMO licence fees and associated compliance costs — fire safety, electrical inspection, gas safety — are revenue expenses deductible against rental income. Section 24 restricts the deduction of mortgage interest to a 20% basic rate tax credit, which is particularly punishing for Scottish landlords in the intermediate or higher rate bands. SA105 property income pages must be completed correctly for each rental property. We prepare Dundee landlord self-assessment returns that claim every allowable cost and apply the correct Scottish rental income tax treatment.
Key benefits
SA105 property income pages completed correctly for each Dundee HMO
Section 24 finance cost restriction applied and tax credit calculated
HMO licence and compliance costs claimed as allowable deductions
Scottish ADS 8% acquisition context and reclaim review
Limited company structure analysis for higher-rate Dundee landlords
Why choose Countify
Student Landlord Tax Dundee, done right.
Countify understands the specific tax landscape of Dundee's student rental market — HMO licensing, Scottish property taxes, Section 24, and the unique income patterns of the Ninewells and university corridors. We ensure every allowable cost is claimed and your self-assessment return is accurate.
Detail
Key Tax Considerations for Dundee Student Landlords
Scottish Additional Dwellings Supplement: 8% on the total purchase price.
Scottish income tax applies to net rental profits at your marginal rate.
Section 24: mortgage interest restricted to 20% basic rate tax credit for individual landlords.
HMO licensing costs, safety certificates and compliance expenditure are deductible.
Replacement of domestic items relief for replacing furniture and white goods.
Wear and tear replacement allowance for furnished HMOs.
Limited company structure avoids Section 24 but introduces corporation tax and extraction costs.
How we work
Predictable, fixed-fee engagements.
Student Landlord Tax Dundee starts with a free discovery call. From there, we agree the scope and fixed fee upfront, so there are no surprises on your invoice. Once instructed, we deal directly with the relevant records, authorities and software access needed for this service.
- Step 01
Free discovery call
A 20-minute chat to understand your student landlord tax dundee needs, deadlines, and current records.
- Step 02
Fixed-fee proposal
We confirm the student landlord tax dundee scope and price in writing through an engagement letter.
- Step 03
Onboarding & delivery
We collect the information needed for student landlord tax dundee and keep each agreed deadline visible.
For student landlord tax dundee, we support clients in Glasgow city centre, across Scotland, and throughout the UK via Xero, QuickBooks Online, FreeAgent and secure document sharing. Day-to-day contact is with your named accountant.
Section 24 restricts the deduction of mortgage finance costs from rental income. Instead of deducting the full interest payment, individual landlords receive a 20% tax credit only. For Scottish landlords paying 42% intermediate rate or higher, this creates a significant tax increase compared with the pre-2017 rules.
ADS is an 8% surcharge on Land and Buildings Transaction Tax payable on second and subsequent residential property purchases in Scotland, including buy-to-let and HMO acquisitions. If you sold your previous main residence within 18 months, a reclaim may be available.
Yes. Dundee City Council HMO licence fees, together with associated compliance costs such as electrical and gas safety certificates and fire safety upgrades required for licensing, are revenue expenses deductible against rental income.
A limited company does not face Section 24 restrictions — mortgage interest remains fully deductible. Whether incorporation makes sense depends on your personal income tax rate, borrowing plans, mortgage availability and exit strategy. We model the comparison for your specific position.
Rental income is declared on the SA105 property supplementary pages of your self-assessment return. We prepare the SA105 for each property, apply the Section 24 restriction correctly, and ensure all allowable expenses are included.
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