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
£94.4m
Oct 2026 · provisional
Verified against source, 9 November 2026, 14:51 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
139 periods, newest first
| Period | Residential, excluding ADS | Additional Dwelling Supplement, residential | Non-residential, excluding ADS | Total |
|---|---|---|---|---|
| Oct 2026 | £48.2m | £25.3m | £20.2m | £94.4m |
| Sep 2026 | £47.7m | £23.9m | £12.5m | £85m |
| Aug 2026 | £52.3m | £23m | £11.4m | £87.2m |
| Jul 2026 | £52.8m | £22.1m | £15.3m | £90.5m |
| Jun 2026 | £47.2m | £19.7m | £14.6m | £81.8m |
| May 2026 | £40.1m | £17.5m | £11.4m | £69.4m |
| Apr 2026 | £37m | £16.4m | £17.4m | £71.5m |
| Mar 2026 | £36m | £15.6m | £19.1m | £71.1m |
| Feb 2026 | £31m | £14.1m | £13.9m | £59.4m |
| Jan 2026 | £31.9m | £13.5m | £14.2m | £59.7m |
| Dec 2025 | £47.3m | £18m | £26m | £91.9m |
| Nov 2025 | £48.2m | £18.1m | £22.6m | £89.6m |
| Oct 2025 | £52.6m | £19.7m | £14.1m | £86.9m |
| Sep 2025 | £54.1m | £18.5m | £19.3m | £93m |
| Aug 2025 | £50.7m | £18m | £21.7m | £90.9m |
| Jul 2025 | £52.2m | £19.2m | £30.7m | £102.7m |
| Jun 2025 | £45.4m | £16m | £17.9m | £79.7m |
| May 2025 | £36.8m | £15.3m | £15.9m | £68.2m |
| Apr 2025 | £38.5m | £14.4m | £16.3m | £70m |
| Mar 2025 | £33.7m | £13.6m | £26.6m | £74.8m |
| Feb 2025 | £29.3m | £13m | £15m | £57.6m |
| Jan 2025 | £29.1m | £11.2m | £16.8m | £57.6m |
| Dec 2024 | £44.7m | £14.5m | £26.3m | £85.6m |
| Nov 2024 | £45m | £15.2m | £22.5m | £83.4m |
| Oct 2024 | £47.9m | £15.8m | £20.4m | £84.9m |
| Sep 2024 | £41.6m | £13.4m | £18.2m | £73.7m |
| Aug 2024 | £48.8m | £15m | £14.4m | £78.3m |
| Jul 2024 | £52m | £16.4m | £19.6m | £88.7m |
| Jun 2024 | £38.8m | £12.5m | £14.4m | £65.9m |
| May 2024 | £38.1m | £14m | £18.1m | £70.4m |
| Apr 2024 | £35.9m | £12.5m | £22.5m | £71.1m |
| Mar 2024 | £30m | £12.3m | £16.8m | £59.3m |
| Feb 2024 | £23.1m | £10.1m | £17.7m | £51.2m |
| Jan 2024 | £26.4m | £10m | £8.7m | £45.4m |
| Dec 2023 | £35.7m | £13m | £28m | £77.2m |
| Nov 2023 | £40.1m | £14.3m | £13.7m | £68.8m |
| Oct 2023 | £40.6m | £14.2m | £10.2m | £65.4m |
| Sep 2023 | £39m | £13.9m | £14.7m | £68m |
| Aug 2023 | £42.9m | £14.3m | £19.1m | £76.5m |
| Jul 2023 | £41.3m | £14.2m | £15.5m | £71.2m |
| Jun 2023 | £39.8m | £14.9m | £18.5m | £73.6m |
| May 2023 | £33.9m | £13.7m | £11.8m | £59.8m |
| Apr 2023 | £29.3m | £12.2m | £16.7m | £58.6m |
| Mar 2023 | £29.6m | £13.7m | £19.1m | £62.9m |
| Feb 2023 | £24.5m | £10.6m | £11.6m | £46.9m |
| Jan 2023 | £25.9m | £10.4m | £13.9m | £50.6m |
| Dec 2022 | £42.3m | £12.5m | £22.5m | £77.7m |
| Nov 2022 | £47.6m | £14.2m | £20.8m | £82.7m |
| Oct 2022 | £50.2m | £14.8m | £16.4m | £81.9m |
| Sep 2022 | £45.4m | £13.7m | £18.7m | £78.1m |
| Aug 2022 | £48.8m | £14.8m | £15.6m | £79.5m |
| Jul 2022 | £45.9m | £12.8m | £17.3m | £76.1m |
| Jun 2022 | £37.8m | £12m | £18.3m | £68.2m |
| May 2022 | £36.1m | £12.3m | £19.8m | £68.5m |
| Apr 2022 | £31.5m | £12.1m | £20.6m | £64.4m |
| Mar 2022 | £30.8m | £11.8m | £23.2m | £66.3m |
| Feb 2022 | £27.2m | £9.6m | £23.3m | £60.3m |
| Jan 2022 | £26.9m | £9.9m | £19.2m | £56.3m |
| Dec 2021 | £39.4m | £13.6m | £34.3m | £87.7m |
| Nov 2021 | £42.5m | £15.2m | £17.8m | £76m |
| Oct 2021 | £41.4m | £13.5m | £21.1m | £76.2m |
| Sep 2021 | £39.4m | £12.7m | £14.7m | £67m |
| Aug 2021 | £43.3m | £13.5m | £21.4m | £78.5m |
| Jul 2021 | £42m | £13m | £20.1m | £75.2m |
| Jun 2021 | £40m | £12.1m | £24.8m | £77.1m |
| May 2021 | £25.6m | £10.2m | £14.9m | £50.8m |
| Apr 2021 | £18.2m | £8.3m | £15.1m | £41.9m |
| Mar 2021 | £38.1m | £17m | £15.6m | £71.1m |
| Feb 2021 | £20.8m | £9.5m | £10.4m | £40.9m |
| Jan 2021 | £18.8m | £9m | £9.8m | £37.7m |
| Dec 2020 | £38.7m | £15.1m | £21.5m | £75.6m |
| Nov 2020 | £31.6m | £12m | £13.5m | £57.4m |
| Oct 2020 | £31.2m | £12.7m | £17.1m | £61.2m |
| Sep 2020 | £23.2m | £11.3m | £11.2m | £45.9m |
| Aug 2020 | £13.3m | £7.5m | £10.9m | £31.8m |
| Jul 2020 | £13.8m | £5.4m | £13.9m | £33.2m |
| Jun 2020 | £12.8m | £4.2m | £6.5m | £23.6m |
| May 2020 | £7m | £2.6m | £7.1m | £16.8m |
| Apr 2020 | £7.1m | £2.8m | £3.9m | £13.9m |
| Mar 2020 | £17.9m | £8.1m | £10.7m | £36.9m |
| Feb 2020 | £16.7m | £8.4m | £17.4m | £42.7m |
| Jan 2020 | £18m | £7.9m | £19.6m | £45.6m |
| Dec 2019 | £30.4m | £10.6m | £19.3m | £60.6m |
| Nov 2019 | £25.9m | £10.8m | £10.9m | £47.8m |
| Oct 2019 | £27.6m | £11.4m | £14.9m | £54.1m |
| Sep 2019 | £27.3m | £10.4m | £15.6m | £53.5m |
| Aug 2019 | £26.9m | £11m | £17.4m | £55.6m |
| Jul 2019 | £28.1m | £10.5m | £20.9m | £59.6m |
| Jun 2019 | £24.9m | £9.5m | £14.8m | £49.4m |
| May 2019 | £22.9m | £9.4m | £14m | £46.6m |
| Apr 2019 | £20.5m | £9.4m | £15.9m | £46.1m |
| Mar 2019 | £17.5m | £7.7m | £16.7m | £42.1m |
| Feb 2019 | £11.9m | £5.3m | £11.7m | £29.1m |
| Jan 2019 | £17.5m | £8.2m | £14.8m | £40.8m |
| Dec 2018 | £23.9m | £8.1m | £22.4m | £54.7m |
| Nov 2018 | £25.4m | £8.8m | £17.3m | £51.7m |
| Oct 2018 | £26m | £8.6m | £14m | £48.8m |
| Sep 2018 | £25.4m | £7.8m | £10.1m | £43.4m |
| Aug 2018 | £27.4m | £8.9m | £19.7m | £56m |
| Jul 2018 | £25.2m | £7.8m | £17.6m | £50.6m |
| Jun 2018 | £24m | £8.1m | £21.7m | £53.9m |
| May 2018 | £19.3m | £7.2m | £13.6m | £40.2m |
| Apr 2018 | £17.9m | £6.5m | £16.7m | £41.2m |
| Mar 2018 | £18.4m | £6.7m | £17m | £42.3m |
| Feb 2018 | £15.5m | £5m | £12.4m | £33m |
| Jan 2018 | £16.1m | £5.5m | £19.9m | £41.5m |
| Dec 2017 | £23.5m | £7.8m | £27.7m | £59.1m |
| Nov 2017 | £22.8m | £8.3m | £27.5m | £58.9m |
| Oct 2017 | £22.6m | £8.3m | £18.4m | £49.5m |
| Sep 2017 | £24.6m | £8m | £14.2m | £46.9m |
| Aug 2017 | £28.5m | £8.9m | £11.8m | £49.4m |
| Jul 2017 | £26m | £8.4m | £10.4m | £44.9m |
| Jun 2017 | £23.3m | £8.5m | £11.1m | £43m |
| May 2017 | £20.5m | £8m | £12.3m | £41m |
| Apr 2017 | £18.4m | £7.3m | £18.6m | £44.5m |
| Mar 2017 | £16.7m | £7.3m | £18.6m | £42.8m |
| Feb 2017 | £13.4m | £5.5m | £11.1m | £30.1m |
| Jan 2017 | £13.4m | £5.4m | £13.7m | £32.6m |
| Dec 2016 | £20.4m | £8.6m | £18.8m | £48m |
| Nov 2016 | £19.6m | £8.5m | £18.7m | £46.9m |
| Oct 2016 | £20.8m | £7.9m | £16.5m | £45.3m |
| Sep 2016 | £19.4m | £7.1m | £10.9m | £37.5m |
| Aug 2016 | £21.5m | £7.3m | £11.9m | £40.8m |
| Jul 2016 | £19.8m | £6.8m | £10.9m | £37.6m |
| Jun 2016 | £18.9m | £5.7m | £16.2m | £40.8m |
| May 2016 | £14.5m | £4.5m | £12.8m | £31.8m |
| Apr 2016 | £15.9m | £1.5m | £15.4m | £32.8m |
| Mar 2016 | £21m | – | £33.2m | £54.2m |
| Feb 2016 | £11.6m | – | £10.3m | £21.9m |
| Jan 2016 | £12.6m | – | £12m | £24.6m |
| Dec 2015 | £19.6m | – | £34.6m | £54.2m |
| Nov 2015 | £20.9m | – | £22.5m | £43.3m |
| Oct 2015 | £19.8m | – | £14.6m | £34.4m |
| Sep 2015 | £18.7m | – | £15.9m | £34.5m |
| Aug 2015 | £21.4m | – | £15.4m | £36.9m |
| Jul 2015 | £19.3m | – | £17.8m | £37.1m |
| Jun 2015 | £18.6m | – | £14.2m | £32.8m |
| May 2015 | £11.4m | – | £12.6m | £24m |
| Apr 2015 | £7m | – | £10.8m | £17.9m |
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
- 9 November 2026, 14:49 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-3SHA-256 2fbf635b701e551a4db22d85fe4d3e8c8b32f42cf56533b148385971825e8d5c · 86,876 bytes
- https://revenue.scot/sites/default/files/2026-11/Monthly%20LBTT%20Statistics%20-%20October%202026.odsSHA-256 2189ec5ef039260f386476917360e526a0ef30af21c69ba2e72f53cfda19f96a · 58,146 bytes
Verification
Verified against source, 9 November 2026, 14:51 UTC Run at 9 November 2026, 14:51 UTC; 556 of 556 figures matched the live source.
| Result | Check | Detail |
|---|---|---|
| Pass | Provenance recorded | Revenue Scotland; Open Government Licence v3.0; retrieved 2026-11-09T14:49:35Z; 2 raw file(s) |
| Pass | Raw files match recorded SHA-256 | 2 of 2 files intact |
| Pass | Re-parsing raw files reproduces figures | 556 of 556 figures and the headline reproduced |
| Pass | Figures are finite numbers | 556 figures, 0 invalid |
| Pass | Live source matches every figure | 556 of 556 figures match exactly after downloading 2 source file(s) again (1 byte-identical); the headline matches |
| Pass | Revenue Scotland file is current | latest period 2026-10 ended 9 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-3 |
| 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.