Buying a house in Scotland: missives, Home Reports and LBTT explained
How conveyancing works in Scotland, from offers over and closing dates to missives and LBTT, and what a Scottish solicitor's quote should include.
If you've bought a home in England before, the Scottish system will feel unfamiliar. The paperwork starts earlier, deals become binding sooner, and the property tax is different. Here's how it works, and what to look for when you compare solicitors in Edinburgh, Glasgow, Aberdeen or anywhere else in Scotland.
The Home Report
Most homes for sale in Scotland must have a Home Report before they're marketed. The seller pays for it, and it contains three parts: a survey and valuation, an energy report, and a property questionnaire. As a buyer you get this information for free, and many lenders will use the valuation, so you often don't need to pay for your own survey.
Offers over and closing dates
Many Scottish homes are marketed at "offers over" a stated price. If several buyers are interested, the selling agent sets a closing date, and everyone submits their best offer through their solicitor by a set time. Your solicitor needs to note your interest early, so it pays to choose one before you start viewing seriously.
In Scotland, solicitors often act as estate agents too, so you may find the same firm selling a property and offering conveyancing.
Missives: when the deal becomes binding
The contract for a Scottish property is formed by an exchange of formal letters between the buyer's and seller's solicitors, called missives. Once missives are concluded, the deal is legally binding on both sides. This can happen weeks before the date of entry (the Scottish term for completion), and much earlier in the process than exchange of contracts in England.
That means your mortgage, survey and finances need to be in place before missives are concluded. Pulling out afterwards can be very expensive.
Land and Buildings Transaction Tax
Scotland's property tax is Land and Buildings Transaction Tax (LBTT), paid to Revenue Scotland. For 2026-27 the residential rates are:
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers get a nil-rate band of £175,000 instead of £145,000, which saves up to £600. Unlike England, the relief has no upper price limit. If you're buying an additional home, the Additional Dwelling Supplement adds 8% of the whole price.
On a £300,000 home, a buyer who isn't a first-time buyer pays £4,600 in LBTT. Your solicitor submits the LBTT return, which is due within 30 days of the date of entry, usually even when no tax is payable.
What a Scottish conveyancing quote should include
- The legal fee for the purchase, usually fixed and banded by price.
- VAT at 20% on the fee.
- Outlays, including the Registers of Scotland registration dues, search reports, and any fee for submitting the LBTT return electronically.
- Extras that are common in Scotland, such as a charge for noting interest and submitting offers for each property you bid on, or for acting on a new build.
Your solicitor must be qualified in Scots law and is regulated by the Law Society of Scotland. A firm from England or Wales can't act on a Scottish purchase.
Frequently asked questions
Do I need a survey if there's a Home Report?
Often not. The Home Report includes a survey and valuation by a chartered surveyor. Some buyers still commission a more detailed survey for older or unusual properties.
Can I pull out after missives are concluded?
Only at real cost. Once missives are concluded you're legally bound to buy, and withdrawing can leave you liable for the seller's losses.
How long does buying a house in Scotland take?
Commonly 6 to 12 weeks from offer to date of entry, but the date of entry is agreed in the missives, so it can be set to suit both sides.
Sources
- LBTT rates and bands 2026-27 (Scottish Government)
- Land and Buildings Transaction Tax (Revenue Scotland)
- Home Reports (mygov.scot)
This guide is general information about the law and fees at the date shown, not legal advice for your situation. Rates and court fees change, so check the official sources linked above or ask a solicitor before you rely on a figure.