Mortgage
If the property is mortgaged, written consent (‘permission to let’) should be obtained from the mortgagee.  If they require any special clauses in the tenancy agreement we will need to be notified well before the lease is signed.  We are happy to send copies of the Lease and official Notice to the mortgage holder if requested.

Type of Lease
In General the standard rental contract that we use is a Short Assured Tenancy Agreement in accordance with the Housing (Scotland) Act 1988.  Occasionally a Landlord will agree to a reduced contract in which the standard lease is used with a break clause at the agreed time.  This protects your rights under the Housing (Scotland) Act yet adds flexibility when agreed by all parties.
In Company Rentals a different lease is prepared specifically for that type of market.  These types of lease, where the company becomes the tenant, placing staff in the property at their discretion are less and less common.  A more popular approach nowadays is to use a Short Assured Tenancy Agreement with the company underwriting the lease as Guarantor.

Council Tax
It is the responsibility of the occupier to pay the council tax on a property.  We will notify the local collection office when a property is let to a tenant.  If the property is vacant between lets responsibility reverts back to the landlord.  If the property is unfurnished during the vacant period there is no charge for the first six months and a charge of 50% of the normal rate thereafter.  If the property is furnished a 50% charge of the normal rate is liable for the full term of vacancy.

Income Tax
Letting is a business and you will be required to pay income tax on the letting income, subject to any allowable deductions.  Such deductions may include mortgage interest relief against rental income, provided that the property is let at a commercial rent and the lease is for at least 26 weeks. Repair, replacement and maintenance costs may also be deductible, provided it is incurred by reason of dilapidation during the period the property has been leased.

Telephone and Cable/Satellite Accounts
We will notify cable/satellite companies where applicable, however your will need to disconnect your phone line/s prior to the tenant moving in as phone companies only accept notification from the subscriber of any change in supply.

Mail Redirection
At the commencement of the tenancy, arrangements must be made for mail to be re-directed using the Post Office re-direction service.  Tenants are seldom disposed to forward mail and tend to keep it until our quarterly inspections.