Monthly Land and Buildings Transaction Tax (LBTT) statistics: August 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £50.8m in August 2025. This was 3% lower than in July 2025 (£52.2m) and 4% higher than in August 2025 (£48.8m). This was the third highest amount of residential LBTT for any single month (July 2025 being the highest).
Updates to ADS repayment process
Revenue Scotland will introduce important updates to the Additional Dwelling Supplement (ADS) repayment request process. These changes mean that taxpayers and agents will now need to gather and upload supporting evidence as part of their repayment request. The aim is to ensure all claims are properly evidenced and to provide a smoother submission process.
Important: These changes will take effect from 22 September 2025.
Scottish Landfill Tax (SLfT) statistics: Q1 2025-26
Key points
- £19.9 million in Scottish Landfill Tax (SLfT) was declared payable in Q1 2025/26 (April to June 2025). Total standard rate tonnage was 158,200 and total lower rate tonnage was 99,400.
- Total SLfT declared due in Q1 2025/26 was higher than in Q1 2024/25. This is inconsistent with the pattern in recent years for overall decreasing SLfT year to year. This is due to the standard rate tonnage being higher in Q1 2024/25, combined with the increase in standard rate SLfT per tonne.
Transitional leases - First-tier Tribunal decision
Revenue Scotland has received a number of queries following a recent decision of The First-tier Tribunal for Scotland Tax Chamber. This decision raises complex questions and Revenue Scotland is considering it carefully. We do not comment on specific cases due to our obligations in relation to protected taxpayer information.
Monthly Land and Buildings Transaction Tax (LBTT) statistics: July 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in July 2025. This was 15% higher than in June 2025 (£45.5m) and 1% higher than in July 2024 (£52.0m). This was the highest ever amount of residential LBTT for a single month (July 2024 being second highest).
- Non-residential LBTT, excluding ADS, was £30.7m in July 2025. This was 72% higher than June 2025 (£17.9m) and 57% higher than July 2024 (£19.6m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
Johanna Boyd to join Revenue Scotland as our new CEO later this year
Revenue Scotland is pleased to announce that Johanna Boyd will be joining Revenue Scotland as our new CEO later this year.
Currently the CEO of Planning Aid Scotland, Johanna brings a wealth of experience as a dual-qualified (non-practising) English barrister and Scottish solicitor, along with a proven track record in executive leadership.
Her experience includes leading high-performing organisations, driving innovation, and providing strategic direction.
Summary
Introduction
This publication covers annual statistics for Land and Buildings Transaction Tax (LBTT), going back to 2015/16. It includes information on tax declared due, numbers of tax returns, revenue foregone to reliefs, and data by local authority. Monthly LBTT statistics are also published on the Revenue Scotland website: Land and Buildings Transaction Tax Statistics | Revenue Scotland
Monthly Land and Buildings Transaction Tax (LBTT) statistics: June 2025
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.
Public appointment: Members appointed to the Revenue Scotland Board
The Minister for Public Finance announced the appointments of two new members to the Board of Revenue Scotland, Alison Macdonald and Gillian Wheeler.
Members
Alison Macdonald is a Chartered Banker with a financial services background. She has held senior leadership roles in Lloyds Banking Group, most recently as Chief Controls Officer - Insurance, Pensions & Investments.