How will the ‘Mansion Tax’ affect Scotland?

By Carl Warden, Head of Estate Agency

The recent UK Autumn Budget, delivered by Chancellor Rachel Reeves, introduced several notable changes, though their direct impact on Scotland remains unclear.

Despite weeks of speculation, the Chancellor’s statement confirmed that Stamp Duty and local housing allowance rates in England will remain frozen. However, the Budget did advance plans for a ‘Mansion Tax’ on properties valued above £2,000,000, alongside increases in property income tax and the national minimum wage.

Attention now turns to the Scottish Budget, due on 13 January 2026, which should provide greater clarity. While it may seem that the Mansion Tax will not apply north of the border, history suggests the Scottish Government could introduce its own version with different thresholds, reflecting Scotland’s distinct property market. For instance, property values vary significantly between jurisdictions, making the choice of threshold critical.

Current research indicates fewer than 1,000 properties in Scotland exceed £2,000,000 in value. However, if the threshold were lowered to £1,000,000, approximately 11,500 properties would fall within scope. With a minimum surcharge of £2,500 per annum, this could generate an estimated £28.3 million in additional revenue.

In summary, while the UK Autumn Budget sets the tone for fiscal policy, Scotland’s property market faces its own uncertainties.

The forthcoming Scottish Budget will be pivotal in shaping the landscape for homeowners and investors alike. Whether through a Mansion Tax or other measures, any changes could have far-reaching implications for property values, investment strategies, and overall market confidence.

For now, the sector remains in a holding pattern, awaiting decisions that could redefine the cost of owning high-value homes in Scotland.

For help with your next move in Scotland contact Carl Warden on carl.warden@bellingram.co.uk or 01738 621 121.

A Peaceful Highland Retreat Set Amid 1.92 Acres of Mature Gardens

Tandara at Wester Phoineas offers a rare opportunity to enjoy true peace and quiet in the heart of the Highlands.

This charming detached bungalow, now on the market with Bell Ingram for offers over £500,000, sits within beautifully maintained, mature garden grounds extending to about 1.92 acres – the perfect setting for a private rural retreat.

Nestled in the small hamlet of Wester Phoineas, Tandara enjoys a tranquil, traditional Highland atmosphere, surrounded by working farms, family homes, and open countryside. Although wonderfully secluded, the property is only a few miles southwest of Beauly, where you’ll find shops, cafés, and everyday amenities. Beauly itself is around 12 miles west of Inverness and benefits from a train station, providing convenient connections while preserving its peaceful village feel.

Designed for comfort and relaxation, Tandara offers approximately 214 sqm of well-laid-out accommodation. The spacious lounge flows into a large conservatory, creating a bright and calming space to sit and enjoy the garden and countryside views in all seasons. A formal dining room, well-appointed kitchen, and utility room offer practical everyday living, while four bedrooms, an integral single garage, and a detached double garage provide flexibility for family, guests, or hobbies.

The setting is rich in natural beauty and quiet charm. The wider area is steeped in history, with Beauly Priory, Beaufort Castle, and Moniack Castle all nearby, offering peaceful walks and days out amid some of the Highlands’ most evocative scenery. This is an ideal location for those seeking a slower pace of life, surrounded by landscape, heritage, and fresh air.

The gardens at Tandara are a particular highlight and truly enhance its retreat-like feel. Thoughtfully tended over the years, they feature native trees, colourful flower beds, shrubs, a productive vegetable garden, a feature pond, and a timber summer house – a lovely spot for reading, relaxing, or quiet entertaining. The grounds are private and serene, with far-reaching views over the surrounding fields to the hills beyond, creating a sense of space and escape.

Estate Agent Joanne Stennett comments:

“Tandara sits within beautiful, mature grounds and provides a serene and private retreat. It’s the perfect location for anyone seeking a comfortable home surrounded by natural beauty.”

For more information, or to arrange a viewing, please contact Joanne Stennett on 01463 717799.

Rare opportunity to own a croft cottage in the heart of the Isle of Lewis

Gunn Croft combines traditional features with modern comfort, offering breathtaking views over the scenic Lochs area.

Life on the Isle of Lewis is often described as peaceful, community-oriented, and deeply connected to nature and tradition. It is  well known for its dramatic landscapes, rugged coastlines, sandy beaches, moorlands, and countless lochs. The area is rich in birdlife and marine life, making it a haven for nature enthusiasts.

Gunn Croft, on the market for offers over  is a beautifully presented, detached former croft cottage that blends traditional character with contemporary style. Tastefully decorated throughout with a mix of neutral and bold tones, the property has laminate flooring, full double glazing, and oil-fired central heating.

Accessed primarily from the rear, the home opens into a modern kitchen fitted with sleek white units and granite-effect work surfaces. From the hall, is access a good sized double bedroom, a well-appointed bathroom, and a cosy sitting room. The sitting room has a wood-burning stove set on a tiled hearth, complemented by a tiled surround and mantle.

A short hallway leads to a single bedroom with stunning views over Loch Erisort and South Lochs, as well as a built-in storage cupboard. The back door opens to a fully grassed area, perfect for outdoor enjoyment.

The village of Balallan is a traditional crofting community. Nearby amenities include the Kinloch Historical Society and Community Hub, offering cultural activities, a café, charity shop, laundrette, and EV charging points. The nearest shop is at Kershader, approximately 6 miles away. Primary schooling is available at Pairc Primary School with secondary schooling in Stornoway. Stornoway, the main town on the island, provides excellent facilities including supermarkets, hospital, cafés, bars, and restaurants. Stornoway airport has flights to major cities and there are regular ferry sailings to Ullapool and a ferry service at Tarbert to Uig in Skye.

Estate Agent Joanne Stennett, comments:
“Gunn Croft is in one of the most scenic and tranquil parts of the Isle of Lewis. With its tasteful décor, modern amenities, and stunning views, this home is ideal for those seeking an island lifestyle surrounded by natural beauty.”

For more information, or to arrange a viewing, contact Joanne Stennett on 01463 717799.

Modern Scottish Sporting Estate – Design & Project Management

Brief

A modern Scottish sporting estate required support to design, manage and deliver a building project from conception through to completion. The client sought expert guidance on design, permissions and construction oversight to ensure the project was delivered efficiently and to a high standard.

Process

Bell Ingram Design worked closely with the client to bring the project to fruition, providing a comprehensive service which included:

• Developing the project scope and design in consultation with the client.
• Producing full design drawings and managing the planning application process.
• Running a tender process to select suitable contractors.
• Overseeing on-site works, responding to client alterations and resolving issues as they arose.
• Completing a full snagging inspection and signing off the project once works were finalised.

Outcome

The project was delivered to specification and completed to the client’s satisfaction. By combining design expertise, planning knowledge and on-the-ground project management, Bell Ingram ensured a smooth process and a successful result, giving the estate confidence in the long-term value and quality of the finished work.

Bell Ingram Design plays key role in £1.6m restoration project

After 18 months under lock and key, Braemar Castle opened its doors in late summer to reveal a startling transformation.

The structure has been restored to its former glory with its turrets, towers and curtain wall rendered in a traditional oatmeal shade, while the castle’s treasured collection has been returned to a now wind and watertight interior.

This soft opening marks a key moment for Braemar Community Ltd., whose volunteers have carefully unpacked the Castle’s treasured items, from the smallest pieces of cutlery to giant four-poster beds.

Bell Ingram Design has been at the heart of the £1.6 million project to restore the A-Listed landmark to its former glory, with conservation architect Susan Burness heading up the team alongside main contractor Harper & Allen Masonry.

Susan Burness said: “The restoration work is a key milestone in the wider plans to transform Braemar Castle and its Estate into a cultural destination and top-class visitor attraction that compliments the amazing landscape and helps promote Braemar as a learning and engagement hub.

“It is an extraordinary building with a fascinating history, and it’s been an honour to work with Braemar Community Ltd. to deliver such an important community project.

“I believe that the work we have done will future proof the building and allow the Trust to preserve the furnishings and artworks which call Braemar Castle home.”

Most of the work was focussed on the external fabric of the building, which included structural repair, and the re-harling and lime-washing of exterior masonry and the curtain wall in an oatmeal colour which was based on a small sample of historic lime wash which was uncovered when the cement harl was removed.

Susan continued: “The restored building reflects the original colour, enhancing the aesthetic appeal of the Castle. Essential interior works, including electrical upgrade, window repairs and drainage upgrade, now provide a more appropriate environment for the collections stopping any further detrimental effects and providing a more pleasant environment for visitors.”

Fog House

Earlier this year, Bell Ingram volunteers spent three days picking heather on the Deeside hillside at Invercauld Estate.

Their job was to collect 80-bales of heather for professional thatcher Brian Wilson to use as material to re-roof a small decorative garden feature – known as the Fog House – in the grounds of Braemar Castle.

The volunteering days were the brainchild of Iain Cram, Director of Bell Ingram Design, who is part of the team restoring the Castle.

Iain said: “The restoration of the Fog House marks an important milestone in the ongoing transformation of Braemar Castle and its grounds to ensure its long-term protection for the enjoyment of visitors from all over the world.

“We are proud to do our part to ensure the survival of this important building for future generations and our partnership with Braemar Community Ltd. has also given our employees a great opportunity to volunteer and make a positive difference to the community.

“Volunteering days like this are a fantastic boost to our conservation and outdoor learning efforts as well as promoting a sense of wellbeing and connection between our staff and the places where they work.”

About Braemar Castle

Braemar Castle, located at the Haughs of Dee, has been an army barracks, family home and visitor attraction since it was built in 1628 by John Erskine, the 6th Earl of Mar as his Highland hunting lodge.

It was a target in the first Jacobite uprising in 1689 and torched by John Farquharson of Inverey. Following the Battle of Culloden, the castle was used as a garrison for Hanoverian soldiers to suppress any lingering Jacobite support.

The castle was gifted to Braemar Community Trust Ltd. on a 50-year lease by owner Captain Alywne Farquharson, 16th Laird of Invercauld and Chief of Clan Farquharson, in 2007. Since then, it has been managed by the Braemar Community Ltd., its interior kept just as it looked when the laird was in residence.

The community group, supported by the help of an anonymous benefactor, helped secure the contents of the castle and the volunteers raised half a million pounds, locally and from generous private donors, which bolstered major funding from the National Lottery Heritage Fund and Historic Environment Scotland to make the Castle wind and watertight and safeguard its future.

Raising The Standard Project

The £1.6m restoration is part of the castle’s Raising the Standard Project, which has been supported by The Prince’s Foundation, who acted as advisors to Braemar Community Ltd throughout the project.

As well as conserving the fabric, developing the landscaping and work to make the castle more accessible, the project aims to innovatively re-interpret the castle’s story and introduce new opportunities for learning and engagement, and to elevate the castle’s visitor experience creating to a top-class attraction.

Initiatives include a new website, online booking and presence on the Bloomberg Connects app alongside more than 200 places of interest around the world, placing Braemar Castle on the international radar. Together with this sits a full programme of activities including outreach within the wider area and events to be held at the castle which engage the community with the heritage on its doorstep.

The castle’s rebirth has also received royal backing: The Prince’s Foundation has had an advisory role throughout the project development, while a young student linked to its Building Craft Programme has been hands-on removing the old cement harling and applying traditional lime replacement.

Find out more at www.raisingthestandard.org.uk

Our people

Iain Cram

Iain Cram

Architect
Design
Tel: 01738 621 121

About: Iain is Partner in charge of Bell Ingram Design. His main role is working with clients on projects from the initial concept, through site searches, funding challenges and statutory consents. He's an experienced and talented architect with a long track record, working on a diverse range of projects from small scale residential through to large public, commercial, residential and tourism builds. Interests: Architecture, Building Surveying, Trustee of the Scottish Lime Centre, a highly respected historic building skills training centre.

Get in touch

We'd love to hear from you, use the form below to email me direct

    New showroom for Stirling SKODA

    Creating a new modern facility for this iconic brand.

    Brief

    In 2016 Bell Ingram Design (BID) was appointed to design a new showroom for Skoda West End located in Stirling. The basis of the design was to create new modern facility positioned on a site by Forthside Way, located approximately half a mile from the city centre. The new premises includes showroom space for eight cars and contains a workshop garage for MOT services.

    Process

    The existing area was to be cleared of trees and shrubs and de-stoned to include a grass edge to the site. The selected location for the showroom presented challenging ground conditions, consequently, the design was approached with careful consideration of the building’s foundation.

    Outcome

    A crucial part of the brief was to incorporate a variety of signage for Skoda which was visible from all relevant approaches to the site for heightened consumer interaction. This was to include branded flags, logo walls on active frontages and a prominent entrance portal for customers. Internally, a mezzanine level was included to create more floor area which contains an additional manager office and meeting space with glazed screening to overlook the double height showroom below.

    Our people

    Skoda Garage | West End Stirling

    Get in touch

    We'd love to hear from you, use the form below to email me direct

      Our people

      Iain Cram

      Iain Cram

      Architect
      Design
      Tel: 01738 621 121

      About: Iain is Partner in charge of Bell Ingram Design. His main role is working with clients on projects from the initial concept, through site searches, funding challenges and statutory consents. He's an experienced and talented architect with a long track record, working on a diverse range of projects from small scale residential through to large public, commercial, residential and tourism builds. Interests: Architecture, Building Surveying, Trustee of the Scottish Lime Centre, a highly respected historic building skills training centre.

      Get in touch

      We'd love to hear from you, use the form below to email me direct

        Article posted on 01/09/2022

        Low Carbon Build, Aberdeenshire

        Creating a low carbon office for Forestry and Land Scotland’s Durris Depot near Banchory.

        Brief

        Forestry and Land Scotland (FLS) is the Scottish Government agency responsible for managing our national forests and land. With around 1,000 employees, they operate numerous offices, hubs, depots, visitor centres and a fleet of vehicles for travel and forestry use. Taking action on everyday working practices is vital for FLS to become a greener organisation and to help reach Net Zero, they are looking closely at their infrastructure to ensure everything they do makes them more sustainable.

        Bell Ingram Design was engaged to design a low carbon office for FLS’s Durris Depot near Banchory. Along with the construction of the new building, the brief also included extensive upgrades to the external yard areas to provide additional parking and improvements to the day-to-day operation of the depot.

        The goal was to create a sustainable and inclusive workplace which embedded our client’s green objectives in its design, construction and running.

        The project was led by senior architect Murray Fleming, supported by senior architectural technologist Scott Ramsay and architectural technologist Lauren Livingston.

        Process

        A flexible fit-out created a building which meets the needs of both staff members and site visitors. There are no allocated desks, instead the office allows for quick laptop connection at any workstation by any user. Collaboration spaces and an external terrace further extend the flexibility of the working environment.

        Building materials reflect the build’s low carbon credentials with castor-oil-based open cell spray insulation providing exceptional air tightness and sustainably sourced larch cladding used for the timber exterior.

        Elsewhere, aluminium clad timber windows and doors combine the low embodied energy of timber with the long-term performance of aluminium (and its ability to recycle at end of building life). Aluminium profile sheeting is used on the roof as well, again for its longevity and recycling credentials.

        To minimise energy consumption, the orientation and glazing maximise passive solar energy gains, with external louvres providing protection from summer overheating. Summer cooling is enhanced by sliding doors to the staff room and main office. All lighting is LED although the high levels of daylighting reduces the need for artificial lighting.

        Heating, which provides all hot water, is from an air source heat pump serving water-based underfloor heating. With 100% renewable electricity available this approach allows the building to operate with a fully renewable energy source.

        Outcome

        Embracing the Civil Service’s ‘smarter working’ principles of using technology, property and leadership to give workers more flexibility over how, when and where they work has enabled Bell Ingram Design to create an optimised, low carbon workplace for our client which demonstrates FLS’s commitment to sustainability as they strive to become a greener organisation and ultimately reach their Net Zero goal.

        The project demonstrated Bell Ingram Design’s full range of expertise which encompassed taking the project from inception to completion. This included: design, building warrant approval, tender package and contract administration during construction.

        In many ways Durris offers a glimpse into the future of workplace construction. Although builds like this are still the exception, we hope to encourage others in the sector to consider the benefits of using sustainable materials, making renewable energy choices and incorporating smarter working principles.

        Our people

        Murray Fleming

        Murray Fleming

        Senior Associate, Architect
        Design
        Tel: 01463 717 799

        About: As Senior Architect based in Bell Ingram’s Beauly office, Murray is responsible for the company's architectural services covering the Highlands and Islands. He has extensive design and project management experience in a wide range of building sectors, including residential, commercial, public and healthcare. Interests: Full architectural design service, Planning advice & submissions, Feasibility studies, Condition surveys, Building warrant advice & submissions, Administration of construction contracts.

        Get in touch

        We'd love to hear from you, use the form below to email me direct

          Our people

          FLS Low Carbon Build | Durris

          Get in touch

          We'd love to hear from you, use the form below to email me direct

            Our people

            Lauren Livingston

            Lauren Livingston

            Associate, Architectural Technologist
            Design
            Tel: 01307 462 516

            About: Lauren joined Bell Ingram Design in 2017 with a First Class BSc (Hons) in Architectural Technology. Following her success in winning the student CIAT Aspiration Award, she has continued to be an active member of CIAT as an Associate Member. Lauren works from our Forfar office providing assistance to our Principal Architects and Planner on projects throughout the country. Interests: Architecture, Building Conservation, BIM (Building Information Modelling), Sustainability.

            Get in touch

            We'd love to hear from you, use the form below to email me direct

              Article posted on 29/03/2022

              Contemporary Rural Home, Glencassley

              Replacing a derelict building with a bespoke modern home in stunning surroundings.

              Brief

              Bell Ingram Design (BID) was appointed in the last quarter of 2019 to deliver full architectural services for a bespoke contemporary home which would replace an existing cottage that has been derelict for over 20 years.

              The decision to construct a new build dwelling was not one taken lightly by the client, but the feasibility study conducted by our architects proved bringing the existing property up to current standards would not be economically feasible, and a new build property was the more viable option.

              The client’s brief was to create a three bedroom home with a large open plan living area. This gave BID the opportunity to explore the potential for a truly contemporary design approach which fits unobtrusively into its stunning surroundings.

              Process

              On behalf of our client we have obtained Planning Approval and Building Warrant Consent for this bespoke, modern and contemporary house design. The project is currently out for tender and we are looking forward to progressing on to site in the coming months.

              Outcome

              A crucial part of the brief was to incorporate a variety of signage for Skoda which was visible from all relevant approaches to the site for heightened consumer interaction. This was to include branded flags, logo walls on active frontages and a prominent entrance portal for customers. Internally, a mezzanine level was included to create more floor area which contains an additional manager office and meeting space with glazed screening to overlook the double height showroom below.

              Our people

              Murray Fleming

              Murray Fleming

              Senior Associate, Architect
              Design
              Tel: 01463 717 799

              About: As Senior Architect based in Bell Ingram’s Beauly office, Murray is responsible for the company's architectural services covering the Highlands and Islands. He has extensive design and project management experience in a wide range of building sectors, including residential, commercial, public and healthcare. Interests: Full architectural design service, Planning advice & submissions, Feasibility studies, Condition surveys, Building warrant advice & submissions, Administration of construction contracts.

              Get in touch

              We'd love to hear from you, use the form below to email me direct

                Our people

                Lauren Livingston

                Lauren Livingston

                Associate, Architectural Technologist
                Design
                Tel: 01307 462 516

                About: Lauren joined Bell Ingram Design in 2017 with a First Class BSc (Hons) in Architectural Technology. Following her success in winning the student CIAT Aspiration Award, she has continued to be an active member of CIAT as an Associate Member. Lauren works from our Forfar office providing assistance to our Principal Architects and Planner on projects throughout the country. Interests: Architecture, Building Conservation, BIM (Building Information Modelling), Sustainability.

                Get in touch

                We'd love to hear from you, use the form below to email me direct

                  Article posted on 13/09/21

                  Giving clients the inside track on planning

                  Bell Ingram’s Planning team has provided professional planning and design advice for hill tracks throughout Scotland over the past 10 years for a variety of clients.

                  Brief

                  Statutory consents are required for the formation, alteration or maintenance of all hill, farm and forestry tracks in Scotland. Planning permission and/or Prior Notification to the planning authority need to be secured before any work construction can start on site.

                  We have provided professional planning and design advice for tracks throughout Scotland over the past 10 years for a variety of clients including farmers, SSE, SPEN, Scottish Water, festival organisers and sporting tenants. All of these have been in different locations and for a variety of uses.

                  Process

                  We have the experience and a good understanding of the relevant legislation, policies and the guidelines published by planning authorities, Naturescot, SEPA and the Forestry and Land Scotland to inform the appropriate siting, design and construction of tracks.

                  We can also establish any natural environment designations, landscape or National Park designations and any implication these may have for the development proposed. We can then identify from the start if environmental consultants need to be appointed to mitigate any potential adverse impacts on peat, water environment or landscape and visual amenity.

                  Outcome

                  Bell Ingram Design always ensures that applications are supported by sufficient information to be validated and determined without unnecessary delay and additional costs to the client. Our experience is that by been involved from the start of the process, we can provide a professional input which in the client’s best interests.

                  With this approach we recently secured planning permission for a new hill track for an energy company to be retained for future use by the farmer, which was determined well within the statutory period of eight weeks and within the budget agreed at the outset.

                  Article posted on 01/09/2022