Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £45.5m in June 2025. This was 24% higher than in May 2025 (£36.7m) and 17% higher than in June 2024 (£38.8m).
- Non-residential LBTT, excluding ADS, was £17.8m in June 2025. This was 11% higher than May 2025 (£16m) and 23% higher than June 2024 (£14.5m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for June was £24.5m, 6% higher than May 2025 (£23.2m) and 23% higher than in June 2024 (£19.9). Note that the rate of ADS changed from 6% to 8% where the contract for the transaction was entered into after 4th 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 £45.5 million in June 2025. This is a 24% increase compared to May 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – June 2025.
Residential LBTT, excluding ADS, was 24% higher in June 2025 (£45.5m) than in the previous month (£36.7m). This is the highest monthly figure since October 2024 (£47.9m).
Residential LBTT, excluding Additional Dwelling Supplement (ADS), was the highest for the month of June(£45.5 million).
Figure 2: Residential LBTT, excluding ADS, declared in June of each year, 2015-2025.
Residential LBTT, excluding ADS, was 17% higher in June 2025 (£45.5m) than in June 2024 (£38.8m). The number of residential LBTT returns submitted was 9% higher in June 2025 (9,480) versus June 2024 (8,660).
9,480 Residential LBTT returns were submitted in June 2025.
Figure 3: Residential LBTT returns submitted in June each year, 2015-2025.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £17.8 million in June 2025. This is a 11% increase compared to May 2025.
Figure 4: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 –June 2025.
Non-residential LBTT, excluding ADS, was 11% higher in June 2025 (£17.8m) than in the previous month (£16m) and was 23% (£3.3m) higher than in June 2024 (£14.5m).
The number of non-residential conveyance returns submitted in June 2025 (580) decreased by 2% compared to May 2025 (590). Leases decreased by 3% and lease reviews decreased by 20% compared to the previous month.
Figure 5: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, April 2024 – June 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,800 in June 2025. This is 2% lower than June 2024 and is the second lowest for any month of June on record.
Figure 6: Bar chart displaying the number of LBTT returns received which declared ADS due, for each month of June, 2016-2025.
The number of returns with ADS due was the second lowest for the month of June (1,800), and the percentage of residential returns with ADS due was the lowest (19% in June 2025; 20% in June 2024; 22% in June 2023). The fact that gross ADS is higher in June 2025 (£24.5m) than in most previous years is due to the increase in the rate of ADS from 6% to 8% in December 2024.
Gross ADS declared in June 2025 was £24.5 million. This is the highest for any month of June.
Figure 7: Bar chart displaying gross ADS declared due in each month of June, 2016-2025.
Tell us what you think
We are always interested to hear from our users about how our statistics are used, and how they can be improved.
Enquiries
For enquiries about this publication please contact:
statistics@revenue.scot