1.  Due diligence costs for the purchase of real estate
    1. Municipal search
    2. Cost
    3. VAT
    4. Utility search (each service)
    5. Cost
    6. VAT
    7. Land registry search (per search)
    8. VAT
    9.  Company search, per company
    10. VAT
    11.  Survey/Valuation fee, approx
    12. VAT
    13.  Phase 1 Environmental survey
    14. VAT
  2. Costs associated with a contract for purchase of real estate and registering title
    1.  VAT on price
    2. Cost
    3. VAT
    4.  Transfer duty
  3. Tax or duty on the acquisition of shares in a company owning real estate
  4.  Capital gain taxation on future disposal of real estate or shares in a company owning real estate
    1.  Tax on capital gains on the disposal of the real estate itself
    2.  Tax on capital gains on the disposal of shares in a company owning real estate

jurisdiction

Scotland

1. Due diligence costs for the purchase of real estate

Cost

From GBP 70–GBP 150 plus VAT

VAT

20%

1.2 Utility search (each service)

Cost

GBP 300-GBP 2,400, depending on size of land. 

VAT

20%

VAT

20%

1.4 Company search, per company

VAT

20%

1.5 Survey/Valuation fee, approx

VAT

20%

1.6 Phase 1 Environmental survey

VAT

20%

2. Costs associated with a contract for purchase of real estate and registering title

2.1 VAT on price

Cost

Land and Buildings Transaction Tax (LBTT) – levied in three bands depending on the price (including VAT) of the property up to a maximum of 5% for non-residential and 12% for residential. The maximum rate of 5% for commercial property applies to the purchase price or premium paid for the property. Further LBTT of up to 2% may also be payable on the net present value of rents where the property purchased is by way of the grant of a lease. The rates of LBTT for residential property are split into 5 bands. An "additional dwelling supplement" of 4% is payable where the purchaser owns multiple properties

VAT

20%

2.2 Transfer duty

3. Tax or duty on the acquisition of shares in a company owning real estate

0,5%

4. Capital gain taxation on future disposal of real estate or shares in a company owning real estate

4.1 Tax on capital gains on the disposal of the real estate itself

Both UK and non-UK residents are within the scope of UK tax on capital gains.
Sale by a company: corporation tax of up to 19%.
Sale by an individual: capital gains tax of 18% or 28% for residential property and 10% or 20% for non-residential property.

4.2 Tax on capital gains on the disposal of shares in a company owning real estate

Sale by a company: corporation tax of up to 19%.
Sale by an individual: capital gains tax of 10% or 20%.