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.

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

      Onnela is a ‘place of happiness’ in Kishorn

      This stunning four-bedroom ‘Honka’ home uses natural building materials to create a warm and harmonious living environment with high indoor air quality that reduces stress and improve wellbeing. The property is also extremely energy efficiency.

      Brief

      Our client wanted to build a four bedroom house on the site of an old petrol station in the Highland hamlet of Kishorn. However, the house was to be supplied by Honka, a Finnish company specialising in log homes.

      The construction team flew over from Finland to assemble the house which would be set onto a base provided by a Scottish contractor. Once the log walls were constructed, the local contractor would then return and complete the roofing, heating and electrical works and all of the external works.

      Bell Ingram Design provided a full architectural service for this build including Planning preparation and approval process, Building Warrant preparation and approval process, coordination of the tender for the construction works and Contract Administration Services during the construction phase itself.

      Process

      This was a complex build which required precise co-ordination between our team, our chosen Scottish contractor and the Honka design team.

      Ensuring that the property would comply with Scottish building regulations also required input from both Finnish and Scottish structural engineers. This construction technique may have been common throughout Scandinavia for centuries, but a considerable amount of supporting information was required to satisfy the local Building Control Department regarding the durability and long term performance of the solid log wall construction.

      The redevelopment of a petrol station site also required extensive investigations to identify potential contamination with areas replaced with clean infill material.

      Outcome

      The owner named the house ‘Onnela’ which means ‘place of happiness’ in Finnish, and it is very much a showcase for the many benefits of solid log built homes which have been appreciated for centuries not just in Scandanavia but across the globe

      From the smell of the pine wood, to the ability of the solid timbers to even out changes in interior humidity, to the general sense of well-being that living in a solid wood building brings for the inhabitants, the completed house demonstrates all of these qualities.

      And while the project was certainly challenging, the outcome has been well worth the effort creating a stunning property constructed from Finnish Arctic pine set in the delightful village of Kishorn, near to the famous Bealach Na Ba pass and on the North Coast 500 route.

      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

        Article posted on 01/09/2022

        Shepherd’s Cottage, Badanloch Estate

        Transforming a traditional estate property into a stunning base for field sports enthusiasts.

        Brief

        In 2019 Bell Ingram Design (BID) was appointed by Badanloch Estate to refurbish and extend their former Shepherd’s Cottage into a high-quality holiday let.

        The client required full architectural services which encompassed taking the project from inception to completion. This included: concept design, detailed design, building warrant approval, tender package and contract administration during construction.

        Process

        The basis of the design was to create a comfortable, relaxing and practical arrangement to the ground and first floors of the existing cottage. This included adding a dormer to the rear of the property to give adequate height for an additional shower room on the first floor.

        Due to the property’s rural location and limited space, a functional, multi-purpose space was required and it was decided to extend to the front elevation, creating a spacious, entrance vestibule/drying room. The room was designed to meet the needs of guests who come to enjoy the fishing, stalking and hill walking on the estate, enhancing and improving their experience with practical and sensible solutions.

        The design and materials of the extension contrast with the existing stone walls and Scottish slate roof. However, the use of the estate colours marry the two together.

        Outcome

        The renovation and extension to Shepherd’s Cottage was completed in Spring 2021, following lengthy delays due to the Coronavirus lockdown restrictions imposed in 2020. Since its completion, the cottage has been welcoming many visitors to the estate, allowing them to relax, enjoy and experience one of Scotland’s most stunning highland landscapes.

        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 20/11/2020

            Full Design Service Renovation Project

            Derelict agricultural building transformed into a stylish holiday home which compliments the landscape and makes the most of the stunning views across Glen Clova and Glen Moy.

            Brief

            Bell Ingram Design (BID) were asked to convert and extend a derelict bothy into a modern, three-bedroom holiday home. The property is located on an Angus estate and the client had immediately seen the potential of its stunning views across to Glen Moy and Glen Glova.

            This was a full design service brief which involved securing planning and building warrant approval, managing the tender process, and delivering full project management on site.

             

            Process

            An open plan living space was created in the main bothy section with existing and new openings used to maintain the agricultural appearance. A Siberian larch-clad extension was added to the north side of the property to house a bedroom, utility room, bathroom and sunroom with a large picture window opening onto a glazed veranda to take advantage of the views all year round. 

            Outcome

            This once derelict bothy is now an attractive, modern, three-bedroom dwelling house, which has been designed to take advantage of the beautiful surrounding countryside. The traditional stone bothy has been complemented by the use of natural materials on the contemporary extension. Internally the layout has been designed to provide a functional and comfortable environment. Our client was extremely happy with the finished building and regularly visit throughout the year with their friends and family.

            Our people

            Glen Moy Bothy | Angus Glens

            Get in touch

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

              Our people

              Glen Moy Bothy | Angus Glens

              Get in touch

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

                Article posted on 23/09/2020

                Ryehill Oaks – Family Home in Perthshire

                Bell Ingram architect Bruce Stephens fulfills dream of designing and building his own family home.

                Brief

                As an architect, for me my ultimate goal was to design and build our own family home having completed a number of one-off builds for clients. Having spent a few years trying to secure a suitable building plot (I wanted remote as possible, my wife Lynne wanted as urban as possible!) we eventually managed to secure a plot on a half developed site of a former farm steading where the developer had gone bust. The hard work then began to design our contemporary family home that suited everyone!

                Process

                As the site already had planning permission, a simple change of house design was required and the Council were very supportive of a contemporary modern design but which was still in scale with the surrounding houses. Having secured all the necessary consents, negotiations started with a trusted contractor and after some value engineering we managed to get to a contract sum we could just about afford. One of the hardest and most stressful aspects was trying to secure a self-build mortgage that was not on ridiculous terms even though we owned the site and were only borrowing about 50% of the build costs.

                Outcome

                Having now been in the house for just over two years, it has been a great success and is thoroughly enjoyed by everyone. Nearly everyone who visits also loves the internal spaces, even if they are not sure of the external athletics and we received some very positive comments from the judges on Scotland’s Home of the Year. Our kids both love the space inside and out and both make great use of the ‘dance studio’ for Highland dancing and playing the bagpipes!

                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 14/04/2020

                  Great Glen Hall – Robertson Homes

                  Playing a key role in transforming a derelict hospital into stylish apartments and townhouses.

                  Brief

                  Robertson Homes engaged Bell Ingram Design as Design team leaders, Architects, Planning and Heritage Consultants to assist in their ambitious transformation of the Grade B listed Craig Dunain psychiatric hospital in Inverness into the Great Glen Hall development of stylish apartments and townhouses. The project, which is part of the wider Westercraigs housing development, was made particularly challenging because the building had suffered severe damage to the central area after a fire in 2007.

                  Process

                  In collaboration with Roberson Homes and supported by Highland Council, Bell Ingram Design delivered detailed proposals to reconfigure the building into a broad mix of large townhouses through to smaller flatted blocks. A sound understanding of how the original building was designed and intended to function, allowed the Design Team to work with the remaining structure to provide a viable solution that met the concerns of all the interested stakeholders.

                  Outcome

                  The £13 million redevelopment of Craig Dunain into Great Glen Hall is an ongoing flagship project for Robertson Homes with Bell Ingram Design playing a key role in the transformation process which has seen traditional materials and mature landscaping combined with 21st century interiors and amenities. A highlight was restoring the landmark to its former glory by lowering the first of two 20 tonne pre-fabricated steel roofs onto the building. Entry into the first of the 60 new homes took place in Spring 2018.

                  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 01/01/2020