Tacit relocation meaning

FORTHCOMING CHANGE : The Scottish Government is undertaking a review of LBTT, which began in spring 2025. This Table outlines how land and buildings transaction tax (LBTT) applies to standard lease transactions...

Checklist This Checklist outlines how to serve notices to quit aimed at preventing tacit relocation in commercial leases in Scotland. It covers: Who may serve a notice to quit; When it must be given; and How service should be effected. It does not address notices to quit for residential or agricultural property, nor does it cover the particular protection afforded to shop tenants under the Tenancy of Shops (Scotland) Act 1949 (see Practice Note: Protection for shop tenants), which are outside the scope of this Checklist and are not considered here. In Scotland, the principle of tacit relocation provides that a commercial lease will not end on the stated contractual expiry date but will continue, unless one of the parties serves a notice to quit in good time to bring it to an end at that date and then follows through by acting on the notice, or the tenant separately confirms it will vacate on the specified termination date. The notice...

This glossary outlines commonly used terms and phrases in Scottish property law, together with the closest England and Wales equivalents (where appropriate), and signposts guidance on differences between Scottish property transactions and law, as well as useful property-related websites. A non domino disposition Meaning A disposition granted by someone with no title to the property. Formerly, this could regularise a defective title where, after registering a non domino disposition, the grantee possessed the property openly, peaceably and without judicial interruption for ten years. Since 8 December 2014, with the commencement of the Land Registration etc (Scotland) Act 2012 (LRE(S)A 2012), a party seeking to obtain title to land where no owner can be traced must comply with the prescriptive claimant provisions in LRE(S)A 2012, ss 43–45 before submitting an a non domino disposition for registration. Nearest English equivalent None, although possessory title is similar. Action of specific implement Meaning A court action seeking an order compelling a party to perform a specified...

FORTHCOMING CHANGE : A review of LBTT by the Scottish Government began in spring 2025. It is also exploring LBTT reliefs for Co-ownership Authorised Contractual Schemes (CoACS), Property Authorised Investment Funds (PAIFs) and Reserved Investor Funds (RIFs), with a consultation paper issued on 11 July 2025. For more details, see OEICS (including PAIFs), CoACSs and RIFs below. Background and overarching principles for land and buildings transaction tax (LBTT) appear in Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. This Practice Note outlines how LBTT operates for specific categories of transactions and taxpayers, including: leases and licences options and right of pre-emption contract providing for conveyance to third party sub-sale development relief exchanges and partitions partnerships joint buyers residential property holding companies trusts open ended investment companies (OEICs) and certain other types of funds charities group relief pension funds green freeports certain acquisitions by local authorities For further...

Default position Bilateral surrender—termed renunciation under Scots law—describes how a tenant relinquishes rights arising under a lease. This may occur by express agreement between the parties, or through the landlord’s acquiescence, which carries an implied discharge of claims against the tenant. The framework applies to both residential and commercial leases. For Agricultural tenancies, see Practice Note: Resumption of agricultural holdings in Scotland and partial notices to quit. Under Scots law, neither party is able to renounce unilaterally. Renunciation is distinct from: abandonment where the tenant justifiably rescinds the contract owing to a material breach by the landlord (see: Rescission or abandonment: Stair Memorial Encyclopaedia [200]) abandonment where the tenant unjustifiably repudiates the contract and deserts the subjects (see: To Remain in Possession: General: Stair Memorial Encyclopaedia [175]) Where renunciation does not arise by agreement but instead amounts to abandonment, the landlord is presumed not to have waived any claims (see: Bidoulac v Sinclair’s Trustee), and is entitled to recover rent for...

NOTICE FROM TENANT TO STOP TACIT RELOCATION OPERATING Our Reference : [ add reference ] Your Reference : [ add reference ] Date : [ enter date ] To : [ Provide name of recipient and address ] Dear [ enter organisation or recipient name ], Premises: [ enter address of premises ] more precisely described within the Lease Lease : The lease made between [ Enter the landlord’s name ] and [ enter name(s) of tenant(s) ] dated...

NOTICE FROM LANDLORD TO STOP TACIT RELOCATION OPERATING Our Ref: [ insert reference ] Your Ref: [ insert reference ] Date: [ insert date ] To: [ Insert name of addressee and addresses of all tenants ] Dear [ insert organisation or addressee name ], Premises: [ insert address of premises ]. Lease: the lease between [ Insert name of landlord ] and [ insert name(s) of tenant (s) ] dated [ date signed by landlord ] and [ date signed by tenant(s) ] [ which expires on [ insert date of expiry of lease ] OR expired on [ insert date of expiry of lease ] and has continued by tacit relocation, the anniversary being [ insert anniversary date ] ]. We act for [ insert name of landlord ] (the ‘Landlord’), your landlord under the Lease. On the Landlord’s behalf, we give notice [ that the Lease ends on [ insert date ] OR that...