Annual Summary of Trends in the Devolved Taxes 2022/23

View Annual Summary of Trends in the Devolved Taxes. 

This is our Sixth annual statistics publication summarising trends in the devolved taxes, Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT), published on 30 November 2023.

The data in the publication covers the period 1 April 2015 to 31 March 2023


Revenue Scotland is responsible for the collection and management of the devolved Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). 

This annual statistics publication summarises annual trends in the devolved taxes. It also provides more detailed data and commentary than our other more regular statistical outputs for example: 

  • Local authority estimates of LBTT declared due and the number of LBTT returns received.
  • Estimates of LBTT revenue forgone to reliefs.
  • Taxable (SLfT) disposals by European Waste Catalogue (EWC) code.

This publication mainly focuses on data from the 2022/23 financial year, with comparisons to the four previous years. Some charts span the full period since Revenue Scotland began collecting tax, dating back to April 2015. Data spanning back to this date for most figures and tables included in this publication can be found in our previous annual publications

The LBTT data presented in this publication comes from LBTT returns. Returns are grouped by year based on the date the return was received by Revenue Scotland (the submitted date). Appendix A explains how data on this basis relates to data on an effective date (date of transaction) basis.

Appendix B explains how Revenue Scotland’s Official Statistics publications relate to its Annual Report and Financial Statements, and the differences in how the figures are compiled.

Revenue Scotland also publishes monthly official statistics on LBTT and quarterly official statistics on SLfT. More up-to-date high-level statistics are available from these two publications, but they do not contain some of the more detailed data found in this publication. Both can be found on the Revenue Scotland website and the open data is found on

This publication is an Official Statistics publication for Scotland. Official and Accredited Official Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics by professionally independent statisticians. Both undergo regular quality assurance reviews to ensure that they meet customer needs and are produced free from any political interference.

For any further information please contact us at

This publication is Crown Copyright and is released under the Open Government Licence. You are free to reuse this information provided the source is acknowledged.