Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.4m in December 2025. This was the highest amount for any month of December. This was 2% lower than in November 2025 (£48.2m) and 6% higher than in December 2024 (£44.6m).
- Non-residential LBTT, excluding ADS, was £25.9m in December 2025. This was 14% higher than November 2025 (£22.7m) and 2% lower than December 2024 (£26.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for December was £25.8m, 5% lower than November 2025 (£27.2m) and 16% higher than in December 2024 (£22.2m). The ADS rate changed from 6% to 8% where the contract for the transaction was entered into after 4 December 2024.
Introduction
This publication is part of a monthly series of Land and Building Transaction Tax (LBTT) statistics, started in April 2015, which provides data on the number and value of notifiable transactions reported to Revenue Scotland.
An Official Statistics Publication for Scotland
These statistics are official statistics. Official statistics are statistics that are produced by crown bodies, those acting on behalf of crown bodies, or those specified in statutory orders, as defined in the Statistics and Registration Service Act 2007.
Revenue Scotland statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.
Residential LBTT
Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.4 million in December 2025. This is a 2% decrease compared to November 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – December 2025.
Residential LBTT, excluding ADS, was £47.4m in December 2025, which is the highest figure for December.
Residential LBTT returns in December 2025 (9,760) increased by 8% compared with last December (9,030).
Figure 2: Column chart showing residential LBTT returns submitted in December each year, 2015-2025.
There were 9,760 residential LBTT returns submitted in December 2025, which is 8% higher than in December 2024, and is the highest since December 2021/22.
December 2025 had the second lowest number of returns for any month of December in the nil-rate (£0 - £145,000) LBTT band, with 2,950 returns.
In contrast, December 2025 had the second highest number of residential returns for any December in the £250,001 to £325,000 band, with 1,650, and the highest number of returns for any December in the £325,001 to £750,000 band, with 1,820.
There were 120 returns in the top LBTT band (over £750,000) in December 2025. This is equal to December 2024, and just below the highest figure of 140 in December 2020.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £25.9 million in December 2025.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – December 2025.
Non-residential LBTT, excluding ADS, was 14% higher in December 2025 (£25.9m) than in the previous month (£22.7m) and was 2% lower than in December 2024 (£26.3m).
The number of non-residential conveyance returns submitted in December 2025 (760) increased by 21% compared to November 2025 (630). Leases increased by 3% and lease reviews decreased by 6% compared to the previous month.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, December 2024 – December 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,920 in December 2025. This is 1% higher than in December of the previous year and the third lowest of all previous months of December.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of December, 2016-2025.
The number of returns with ADS due was 1,920 in December 2025, which is close to the figure of 1,910 in December 2024 and is the third lowest figure for any month of December. This is a 31% decrease from the peak for the month of December of 2,780 in 2020.
Gross ADS was higher in December 2025 (£25.8m) than in all previous December months. This will be in part due to the increase in the rate of ADS from 6% to 8% with a contract date after 4th December 2024. As these statistics are based on the submission of the return, and returns can be submitted 30 days after a sale, some returns submitted in December 2024 would still be liable to pay the previous 6% rate.
Gross ADS declared in December 2025 was £25.8 million. This is the highest for any month of December.
Figure 6: Column chart displaying gross ADS declared due in each month of December, 2016-2025.
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