Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £31.9m in January 2026. This was the highest amount for any month of January. This was 33% lower than in December 2025 (£47.3m) and 10% higher than in January 2025 (£29.1m).
- Non-residential LBTT, excluding ADS, was £14.2m in January 2026. This was 45% lower than December 2025 (£26.0m) and 15% lower than January 2025 (£16.8m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for January was £18.3m, 29% lower than December 2025 (£25.8m) and 3% higher than in January 2025 (£17.8m). 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 £31.9 million in January 2026. This is a 33% decrease compared to December 2025 (£47.3 million).
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – January 2026.
Residential LBTT, excluding ADS, was £31.9m in January 2026, which was 10% higher than in January 2025 (£29.1m) and the highest figure for any month of January.
Residential LBTT, excluding ADS, in January 2026 was 33% lower than in December 2025 (£47.3m). Every year since 2015 has seen a decrease in residential LBTT, excluding ADS, between the months of December and January. Fewer houses are purchased in January than in December, with both January and February typically being a low point in the year for both residential LBTT revenue and residential LBTT returns submitted.
The same number of residential LBTT returns were received in January 2026 as in January 2025 (6,380).
Figure 2: Column chart showing residential LBTT returns submitted in January each year, 2015-2026.
There were 6,380 residential LBTT returns submitted in January 2026, the same number as was submitted in January 2025. Residential LBTT, excluding ADS, being 10% higher in January 2026 compared to January 2025 is due to a rise in value of properties being purchased.
January 2026 had the lowest number of returns for any month of January, and the fourth lowest number for any month, in the nil-rate (£0 - £145,000) LBTT band, with 2,110 returns.
In contrast, January 2026 had the highest number of residential returns for any January in the £250,001 to £325,000 band, with 940, and in the £325,001 to £750,000 band, with 1,100.
There were 80 returns in the top LBTT band (over £750,000) in January 2026. This is equal to January 2022 and January 2024 and just below the highest figure of 100 in January 2025.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £14.2 million in January 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – January 2026.
Non-residential LBTT, excluding ADS, was 45% lower in January 2026 (£14.2m) than in the previous month (£26.0m) and was 15% lower than in January 2025 (£16.8m).
Non-residential revenues are highly variable between months because of small numbers of high value transactions. There is a general trend where non-residential LBTT, excluding ADS, is higher in December than in the following January as non-residential LBTT is typically high in December months.
The number of non-residential conveyance returns submitted in January 2026 (450) decreased by 41% compared to December 2025 (760). Leases decreased by 18% and lease reviews increased by 4% compared to the previous month.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, January 2025 – January 2026.
Non-residential conveyance returns decreased by 41% in January 2026 compared to December 2025. This drop follows the usual pattern seen between December and January each year since 2015.
The number of new leases decreased by 18% compared to December 2025, and lease review returns increased by 4%.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,300 in January 2026. This is 2% lower than in January of the previous year and the lowest number of all previous months of January.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of January, 2017-2026.
The number of returns with ADS due was 1,300 in January 2026, which is close to the figure of 1,330 in January 2025 and is the lowest figure for any month of January. This is a 38% decrease from the peak for the month of January of 2,080 in 2018. The number of returns with ADS due has decreased each year since January 2022.
Gross ADS declared in January 2026 was £18.3 million. This is the highest for any month of January.
Figure 6: Column chart displaying gross ADS declared due in each month of January, 2017-2026.
Gross ADS was higher in January 2026 (£18.3m) than in all previous January months. This is partly due to the increase in the rate of ADS from 6% to 8% for conveyances with a contract date after 4 December 2024.
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