Monthly Land and Buildings Transaction Tax (LBTT) Statistics: April 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £37.0m in April 2026. This was 3% higher than in March 2026 (£36.0m) and 4% lower than in April 2025 (£38.5m).
- Non-residential LBTT, excluding ADS, was £17.4m in April 2026. This was 8% lower than March 2026 (£19.0m) and 7% higher than April 2025 (£16.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for April was £21.6m, 6% higher than March 2026 (£20.4m) and 8% lower than in April 2025 (£23.6m). The ADS rate 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 £37.0 million in April 2026.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – April 2026.
Residential LBTT, excluding ADS, in April 2026 was 3% higher than in March 2026 (£36.0m).
Residential LBTT, excluding ADS, in April 2026 was the second highest figure for any month of April, being 4% lower than April 2025 (£38.5m).
Residential LBTT returns in April 2026 (7,920) decreased by 2% compared with last April (8,090).
Figure 2: Column chart showing residential LBTT returns submitted in April each year, 2015-2026.
There were 7,920 residential LBTT returns submitted in April 2026, 2% lower than were submitted in April 2025 (8,090).
April 2026 had the second lowest number of returns in the nil-rate (£0 - £145,000) LBTT band, for any month of April, with 2,540 returns. The lowest number of returns occurred in April 2020 (1,340 returns).
In contrast, April 2026 had the joint highest number of residential returns for any April in the £325,001 to £750,000 band, joint with April 2025 (1,410 returns).
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £17.4 million in April 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – April 2026.
Non-residential LBTT, excluding ADS, was 8% lower in April 2026 (£17.4m) than in March 2026 (£19.0m). This is consistent with the general trend of non-residential LBTT decreasing at the beginning of the new financial year.
Non-residential LBTT, excluding ADS, was 7% higher than in April 2025 (£16.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
The number of non-residential conveyance returns submitted in April 2026 (700) decreased by 8% compared to March 2026 (760). Leases increased by 10% and lease reviews decreased by 12% compared to the previous month.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, April 2025 – April 2026.
Non-residential conveyance returns decreased by 8% in April 2026 (700 returns) compared to March 2026 (760 returns).
The number of new leases increased by 10% (430 returns) compared to March 2026 (390 returns).
Lease review returns decreased by 12% (780 returns) compared to March 2026 (890 returns). Lease review returns include 3-year, 6-year and 9-year lease reviews, as well as assignation and termination returns.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,560 in April 2026. This is 10% lower than in March 2026 and 3% lower than in April of the previous year.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of April, 2016-2026.
The number of returns with ADS due was 1,560 in April 2026, the third lowest for the month of April. April 2022 had the highest number of returns with ADS due, with 2,060. The number of returns with ADS due in April has trended downwards since April 2022. April 2026 had a 3% decrease compared to the previous month.
Gross ADS declared in April 2026 was £21.6 million.
Figure 6: Column chart displaying gross ADS declared due in each month of April, 2016-2026.
Gross ADS in April 2026 (£21.6m) was the second highest of all previous months of April after April 2025 (£23.6m). The high gross ADS is mainly due to the increase in the rate of ADS from 6% to 8% for conveyances with a contract date after 4th December 2024.
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Revenue Scotland Statistics & Management Information Team:
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