Overlooking the third hole of the Queen's Course at Gleneagles, it will be a spectacular house, fit for a golf fan. A very wealthy golf fan.

For the first time in Scotland, plots of land for single houses have been sold for £1m. Property experts believe the sum is the highest ever to be paid by anyone in Scotland for a piece of ground on which to build a home.

Two people, who have not been named, have already paid more than £1m each for their separate plots of land in the 850-acre Gleneagles Hotel and golf resort. Three other properties are currently under offer.

Other wealthy people from all over the world are said to be lining up to make offers for the nine remaining plots, which are on sale from £850,000 and vary in size from 0.55 to 0.86 of an acre.

Property experts estimate that the buyers will spend at least another £1m building the home of their dreams, making their property plus the land it is built on among the most expensive in Scotland.

When completed, the 14 properties and land within the private gated development, to be known as The Queen's Crescent, will be worth in excess of £30m.

The Queen's Course, which many of the properties overlook, is one of the world's most famous golf courses, and has attracted top international players and celebrities such as Sir Sean Connery, Burt Lancaster, Bing Crosby and Jackie Stewart.

Buyers of the plots also receive two years' free golf membership for two at Gleneagles, which would cost a total of £7800 and a free two-year membership for four people to the hotel's health spa which costs £4000.

George Graham, development director at Gleneagles, said: "This is a key part of our £18m investment ahead of the Ryder Cup which will be staged here in 2014.

"We were awarded detailed planning consent on February 14, 2007. Since that time there have been several expressions of interest in the plots and we're confident they will sell quickly - indeed five of the 14 plots are under offer through word of mouth, ahead of any formal marketing commencing.

"Gleneagles has been described as the playground of the Gods' and the palace in the Glen' and the style and luxury of this development will continue to reflect that.

"Uniquely for a development of this type, we will be providing a concierge who will live in the gate lodge and owners will enjoy complementary membership of our golf and leisure facilities."

Chris Hall of Rettie and Co in Edinburgh said: "The development has been carefully conceived to reflect the prestige of living at Gleneagles and the rising demand among many to bespoke design and build their dream home.

"Numerous offers have been turned down ahead of the open market sales campaign at figures ahead of our guide prices.

"I am confident The Queen's Crescent will arguably be Scotland's most sought-after address.

"I have never before sold a plot of land in excess of £1m in Scotland for a single house and I believe this is the first time a seven-figure sum has paid north of the border."

Last year it was estimated that the average cost of an acre of building land to developers in Edinburgh was around £6m and in Glasgow, around £4m.

A one-acre site can usually hold up to 60 homes of various sizes and with some penthouse suites in the centre of Edinburgh selling for up to £1.5m there are still big profits to be made.

The average house now costs £143,045 with Lothian region still Scotland's most expensive, with average prices of more than £180,000.