Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £54.2m in September 2025. This was 7% higher than in August 2025 (£50.7m) and 30% higher than in September 2024 (£41.6m). This was the highest amount of residential LBTT for any single month.
- Non-residential LBTT, excluding ADS, was £18.8m in September 2025. This was 10% lower than August 2025 (£20.9m) and 3% higher than September 2024 (£18.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for September was £29.2m, 6% higher than August 2025 (£27.5m) and 45% higher than in September 2024 (£20.2m). 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
Figure 1: Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £54.2 million in September 2025. This is a 7% increase compared to August 2025.
Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – September 2025.
Residential LBTT, excluding ADS, was £54.2m in September 2025, which is the highest monthly figure yet. The second and third highest were in July 2025 (£52.2m) and July 2024 (£52.0m).
Figure 2: Residential LBTT returns in September 2025 (9,930) increased by 12% compared with last September (8,860).
Column chart showing residential LBTT returns submitted in September each year, 2015-2025.
There were 9,930 residential LBTT returns submitted in September 2025, which is 12% higher than in September 2024, and is the second highest number of residential returns for the month of September over the last 11 years (September 2020 being the highest with 10,300).
September 2025 had the highest number of residential returns in both of the two highest total consideration bands compared to any previous month, with 1,960 returns in the £325,001 - £750,000 band and 160 returns in the £750,000+ band.
Non-Residential LBTT, excluding ADS
Figure 3: Non-residential LBTT, excluding ADS, was £18.8 million in September 2025.
Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – September 2025.
Non-residential LBTT, excluding ADS, was 10% lower in September 2025 (£18.8m) than in the previous month (£20.9m) and was 3% (£0.5m) higher than in September 2024 (£18.3m).
Figure 4: There were 940 non-residential LBTT returns submitted in September 2025, excluding reviews of a lease.
Column chart displaying the number of non-residential LBTT returns submitted, excluding lease reviews, September 2015-2025.
There were 970 non-residential LBTT returns submitted in September 2025, the joint third highest number of returns over the last 11 years. The number of non-residential LBTT returns submitted in September 2025 was 6% lower than in September of the previous year, which was the highest amount recorded for any month of September.
Figure 5: The number of non-residential conveyance returns submitted in September 2025 (610) increased by 3% compared to August 2025 (590). Leases increased by 6% and lease reviews increased by 14% compared to the previous month.
Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, September 2024 – September 2025.
Additional Dwelling Supplement (ADS)
Figure 6: The number of LBTT returns received which declared ADS due was 1,940 in September 2025. This is 10% higher than in September of the previous year.
Column chart displaying the number of LBTT returns received which declared ADS due, for each month of September, 2016-2025.
The number of returns with ADS due was 1,940 in September 2025, which is 10% higher than in September 2024 and is the third lowest figure for any month of September (September 2024 being the lowest at 1,770). This is a 16% decrease from the peak for the month of September of 2,320 in 2021. The fact that gross ADS is higher in September 2025 (£29.2m) than in all previous years is due to the increase in the rate of ADS from 6% to 8% in December 2024.
Figure 7: Gross ADS declared in September 2025 was £29.2 million. This is the highest for any month of September.
Column chart displaying gross ADS declared due in each month of September, 2016-2025.
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Enquiries
For enquiries about this publication please contact:
Revenue Scotland Statistics & Management Information Team:
statistics@revenue.scot