Monthly Land and Buildings Transaction Tax (LBTT) statistics: April 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £38.6m in April 2025. This was 14% higher than in March 2025 (£33.8m) and 8% higher than in April 2024 (£35.9m).
  • Non-residential LBTT, excluding ADS, was £16.2m in April 2025. This was 39% lower than March 2025 (£26.7m) and 28% lower than April 2024 (£22.5m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

Monthly Land and Buildings Transaction Tax (LBTT) statistics: March 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £33.8m in March 2025. This was 15% higher than in February 2025 (£29.3m) and 13% higher than in March 2024 (£30m).
  • Non-residential LBTT, excluding ADS, was £26.7m in March 2025. This was 78% higher than February 2025 (£15m) and 59% higher than March 2024 (£16.8m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

A decade of Scottish tax administration and collection

A decade on, Revenue Scotland has a reputation for delivering outstanding operational performance and a positive culture where our staff work collaboratively across professional boundaries. Our people survey scores place us in the top 7 organisations across each theme, and we now have 9 professions represented within our teams, including the tax profession whose head of profession is Michael Paterson, our Head of Tax.

Monthly Land and Buildings Transaction Tax (LBTT) statistics: February 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.3m in February 2025. This was 1% higher than in January 2025 (£29.0m) and 27% higher than in February 2024 (£23.1m).
  • Non-residential LBTT, excluding ADS, was £15.0m in February 2025. This was 11% lower than January 2025 (£16.8m) and 15% lower than February 2024 (£17.7m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

Scottish Building Safety Levy (SBSL)

The Scottish Government’s Programme for Government 2024-25 announced its intention to develop a fourth devolved tax – the Scottish Building Safety Levy (SBSL). The legislative powers to introduce the new tax have been devolved to Scotland.

SBSL will be paid by developers of new-build residential properties and will contribute towards funding Scotland’s Cladding Remediation Programme which will address unsafe cladding on buildings. 

Scottish Landfill Tax (SLfT) statistics: Q3 2024-25

Key points

  • £11.2 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, October to December 2024 (Q3, 2024/25). Total standard rate tonnage was 109,200 and total lower rate tonnage was 129,800.
  • The total SLfT declared due in Q3 of 2024/25 is the lowest of any quarter. This is consistent with the long-term trend for declining SLfT declared due, resulting from the decreasing tonnage of standard rate taxable waste.
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