Land and Buildings Transaction Tax, Scotland
Official statistics, not accredited; the latest two years are provisional
Land and Buildings Transaction Tax due on returns Revenue Scotland received each month since April 2015, £ million: on residential purchases excluding the Additional Dwelling Supplement, the supplement itself and non-residential purchases, with the total.
Total LBTT due
£86m
Sep 2026 · provisional
Verified against source, 1 November 2026, 12:17 UTC- Residential, excluding ADS
- Additional Dwelling Supplement, residential
- Non-residential, excluding ADS
- Total
Source: Revenue Scotland. Contains public sector information licensed under the Open Government Licence v3.0.
Data table
138 periods, newest first
| Period | Residential, excluding ADS | Additional Dwelling Supplement, residential | Non-residential, excluding ADS | Total |
|---|---|---|---|---|
| Sep 2026 | £48m | £25m | £12m | £86m |
| Aug 2026 | £52m | £24m | £11m | £88m |
| Jul 2026 | £53m | £23m | £15m | £92m |
| Jun 2026 | £47m | £20m | £15m | £82m |
| May 2026 | £40m | £18m | £11m | £70m |
| Apr 2026 | £37m | £17m | £17m | £72m |
| Mar 2026 | £36m | £16m | £19m | £71m |
| Feb 2026 | £31m | £14m | £14m | £60m |
| Jan 2026 | £32m | £14m | £14m | £60m |
| Dec 2025 | £47m | £18m | £26m | £92m |
| Nov 2025 | £48m | £18m | £23m | £90m |
| Oct 2025 | £53m | £20m | £14m | £87m |
| Sep 2025 | £54m | £18m | £19m | £93m |
| Aug 2025 | £51m | £18m | £22m | £91m |
| Jul 2025 | £52m | £19m | £31m | £103m |
| Jun 2025 | £45m | £16m | £18m | £80m |
| May 2025 | £37m | £15m | £16m | £68m |
| Apr 2025 | £38m | £14m | £16m | £70m |
| Mar 2025 | £34m | £14m | £27m | £75m |
| Feb 2025 | £29m | £13m | £15m | £58m |
| Jan 2025 | £29m | £11m | £17m | £58m |
| Dec 2024 | £45m | £14m | £26m | £86m |
| Nov 2024 | £45m | £15m | £22m | £83m |
| Oct 2024 | £48m | £16m | £20m | £85m |
| Sep 2024 | £42m | £13m | £18m | £74m |
| Aug 2024 | £49m | £15m | £14m | £78m |
| Jul 2024 | £52m | £16m | £20m | £89m |
| Jun 2024 | £39m | £12m | £14m | £66m |
| May 2024 | £38m | £14m | £18m | £70m |
| Apr 2024 | £36m | £12m | £22m | £71m |
| Mar 2024 | £30m | £12m | £17m | £59m |
| Feb 2024 | £23m | £10m | £18m | £51m |
| Jan 2024 | £26m | £10m | £9m | £45m |
| Dec 2023 | £36m | £13m | £28m | £77m |
| Nov 2023 | £40m | £14m | £14m | £69m |
| Oct 2023 | £41m | £14m | £10m | £65m |
| Sep 2023 | £39m | £14m | £15m | £68m |
| Aug 2023 | £43m | £14m | £19m | £76m |
| Jul 2023 | £41m | £14m | £16m | £71m |
| Jun 2023 | £40m | £15m | £18m | £74m |
| May 2023 | £34m | £14m | £12m | £60m |
| Apr 2023 | £29m | £12m | £17m | £59m |
| Mar 2023 | £30m | £14m | £19m | £63m |
| Feb 2023 | £24m | £11m | £12m | £47m |
| Jan 2023 | £26m | £10m | £14m | £51m |
| Dec 2022 | £42m | £12m | £22m | £78m |
| Nov 2022 | £48m | £14m | £21m | £83m |
| Oct 2022 | £50m | £15m | £16m | £82m |
| Sep 2022 | £45m | £14m | £19m | £78m |
| Aug 2022 | £49m | £15m | £16m | £80m |
| Jul 2022 | £46m | £13m | £17m | £76m |
| Jun 2022 | £38m | £12m | £18m | £68m |
| May 2022 | £36m | £12m | £20m | £68m |
| Apr 2022 | £32m | £12m | £21m | £64m |
| Mar 2022 | £31m | £12m | £23m | £66m |
| Feb 2022 | £27m | £10m | £23m | £60m |
| Jan 2022 | £27m | £10m | £19m | £56m |
| Dec 2021 | £39m | £14m | £34m | £88m |
| Nov 2021 | £42m | £15m | £18m | £76m |
| Oct 2021 | £41m | £14m | £21m | £76m |
| Sep 2021 | £39m | £13m | £15m | £67m |
| Aug 2021 | £43m | £14m | £21m | £78m |
| Jul 2021 | £42m | £13m | £20m | £75m |
| Jun 2021 | £40m | £12m | £25m | £77m |
| May 2021 | £26m | £10m | £15m | £51m |
| Apr 2021 | £18m | £8m | £15m | £42m |
| Mar 2021 | £38m | £17m | £16m | £71m |
| Feb 2021 | £21m | £10m | £10m | £41m |
| Jan 2021 | £19m | £9m | £10m | £38m |
| Dec 2020 | £39m | £15m | £22m | £76m |
| Nov 2020 | £32m | £12m | £14m | £57m |
| Oct 2020 | £31m | £13m | £17m | £61m |
| Sep 2020 | £23m | £11m | £11m | £46m |
| Aug 2020 | £13m | £8m | £11m | £32m |
| Jul 2020 | £14m | £5m | £14m | £33m |
| Jun 2020 | £13m | £4m | £6m | £24m |
| May 2020 | £7m | £3m | £7m | £17m |
| Apr 2020 | £7m | £3m | £4m | £14m |
| Mar 2020 | £18m | £8m | £11m | £37m |
| Feb 2020 | £17m | £8m | £17m | £43m |
| Jan 2020 | £18m | £8m | £20m | £46m |
| Dec 2019 | £30m | £11m | £19m | £61m |
| Nov 2019 | £26m | £11m | £11m | £48m |
| Oct 2019 | £28m | £11m | £15m | £54m |
| Sep 2019 | £27m | £10m | £16m | £54m |
| Aug 2019 | £27m | £11m | £17m | £56m |
| Jul 2019 | £28m | £10m | £21m | £60m |
| Jun 2019 | £25m | £10m | £15m | £49m |
| May 2019 | £23m | £9m | £14m | £47m |
| Apr 2019 | £20m | £9m | £16m | £46m |
| Mar 2019 | £18m | £8m | £17m | £42m |
| Feb 2019 | £12m | £5m | £12m | £29m |
| Jan 2019 | £18m | £8m | £15m | £41m |
| Dec 2018 | £24m | £8m | £22m | £55m |
| Nov 2018 | £25m | £9m | £17m | £52m |
| Oct 2018 | £26m | £9m | £14m | £49m |
| Sep 2018 | £25m | £8m | £10m | £43m |
| Aug 2018 | £27m | £9m | £20m | £56m |
| Jul 2018 | £25m | £8m | £18m | £51m |
| Jun 2018 | £24m | £8m | £22m | £54m |
| May 2018 | £19m | £7m | £14m | £40m |
| Apr 2018 | £18m | £6m | £17m | £41m |
| Mar 2018 | £18m | £7m | £17m | £42m |
| Feb 2018 | £16m | £5m | £12m | £33m |
| Jan 2018 | £16m | £6m | £20m | £42m |
| Dec 2017 | £24m | £8m | £28m | £59m |
| Nov 2017 | £23m | £8m | £28m | £59m |
| Oct 2017 | £23m | £8m | £18m | £50m |
| Sep 2017 | £25m | £8m | £14m | £47m |
| Aug 2017 | £28m | £9m | £12m | £49m |
| Jul 2017 | £26m | £8m | £10m | £45m |
| Jun 2017 | £23m | £8m | £11m | £43m |
| May 2017 | £20m | £8m | £12m | £41m |
| Apr 2017 | £18m | £7m | £19m | £44m |
| Mar 2017 | £17m | £7m | £19m | £43m |
| Feb 2017 | £13m | £6m | £11m | £30m |
| Jan 2017 | £13m | £5m | £14m | £33m |
| Dec 2016 | £20m | £9m | £19m | £48m |
| Nov 2016 | £20m | £8m | £19m | £47m |
| Oct 2016 | £21m | £8m | £16m | £45m |
| Sep 2016 | £19m | £7m | £11m | £38m |
| Aug 2016 | £22m | £7m | £12m | £41m |
| Jul 2016 | £20m | £7m | £11m | £38m |
| Jun 2016 | £19m | £6m | £16m | £41m |
| May 2016 | £14m | £4m | £13m | £32m |
| Apr 2016 | £16m | £2m | £15m | £33m |
| Mar 2016 | £21m | – | £33m | £54m |
| Feb 2016 | £12m | – | £10m | £22m |
| Jan 2016 | £13m | – | £12m | £25m |
| Dec 2015 | £20m | – | £35m | £54m |
| Nov 2015 | £21m | – | £22m | £43m |
| Oct 2015 | £20m | – | £15m | £34m |
| Sep 2015 | £19m | – | £16m | £34m |
| Aug 2015 | £21m | – | £15m | £37m |
| Jul 2015 | £19m | – | £18m | £37m |
| Jun 2015 | £19m | – | £14m | £33m |
| May 2015 | £11m | – | £13m | £24m |
| Apr 2015 | £7m | – | £11m | £18m |
Source and licence
- Publisher
- Revenue Scotland
- Check it yourself
- https://revenue.scot/news-publications/publications/statistics/land-buildings-transaction-tax-statistics/monthly-land-buildings-transaction-tax-lbtt
- Licence
- Open Government Licence v3.0 – Contains public sector information licensed under the Open Government Licence v3.0.
- Retrieved
- 1 November 2026, 12:16 UTC
- Raw files fetched
- https://revenue.scot/news-publications/publications/statistics/land-buildings-transaction-tax-statistics/monthly-land-buildings-transaction-tax-lbtt/land-buildings-transaction-tax-lbtt-monthly-2SHA-256 9cae5e60ad63432ea6dde91b1cb0548ea4fcdc9f4580d0a9e161384c5c29ad72 · 86,492 bytes
- https://revenue.scot/sites/default/files/2026-10/Monthly%20LBTT%20Statistics%20-%20September%202026.odsSHA-256 b9a904682f560239e0045fb49574ac305e556ce4f93b2f0294e04c6b47cf9512 · 57,694 bytes
Verification
Verified against source, 1 November 2026, 12:17 UTC Run at 1 November 2026, 12:17 UTC; 552 of 552 figures matched the live source.
| Result | Check | Detail |
|---|---|---|
| Pass | Provenance recorded | Revenue Scotland; Open Government Licence v3.0; retrieved 2026-11-01T12:16:21Z; 2 raw file(s) |
| Pass | Raw files match recorded SHA-256 | 2 of 2 files intact |
| Pass | Re-parsing raw files reproduces figures | 552 of 552 figures and the headline reproduced |
| Pass | Figures are finite numbers | 552 figures, 0 invalid |
| Pass | Live source matches every figure | 552 of 552 figures match exactly after downloading 2 source file(s) again (1 byte-identical); the headline matches |
| Pass | Revenue Scotland file is current | latest period 2026-09 ended 32 days before retrieval (limit 75) |
| Pass | Release page agrees | 2 of 2 figures the page states match https://revenue.scot/news-publications/publications/statistics/land-buildings-transaction-tax-statistics/monthly-land-buildings-transaction-tax-lbtt/land-buildings-transaction-tax-lbtt-monthly-2 |
| Pass | Source page answers | https://revenue.scot/news-publications/publications/statistics/land-buildings-transaction-tax-statistics/monthly-land-buildings-transaction-tax-lbtt – HTTP 200 |
Notes
- Tax due as taxpayers declared it on returns received in each month, not tax collected. The Additional Dwelling Supplement began in April 2016; the small amount due on non-residential returns is in the total only.
- HMRC's property transactions count completions of £40,000 or more, so they are not a check on these figures. Revenue Scotland marks each month provisional for two years.