Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.2m in June 2026. This was 17% higher than in May 2026 (£40.2m) and 4% higher than in June 2025 (£45.4m).
- Non-residential LBTT, excluding ADS, was £14.5m in June 2026. This was 27% higher than May 2026 (£11.4m) and 19% lower than June 2025 (£17.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for June 2026 was £24.3m, 8% higher than May 2026 (£22.5m) and 2% lower than in June 2025 (£24.7m).
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 £47.2 million in June 2026.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – June 2026.
Residential LBTT, excluding ADS, in June 2026 was 17% higher than in May 2026 (£40.2m). Every year since 2015, residential LBTT has been higher in June than in May.
Residential LBTT, excluding ADS, in June 2026 was the highest June figure on record, being 4% higher than the second highest figure in June 2025 (£45.4m).
The number of Residential LBTT returns in June 2026 was 9,520.
Figure 2: Column chart showing residential LBTT returns submitted for each month of June, 2015-2026.
There were 9,520 residential LBTT returns submitted in June 2026, 1% higher than were submitted in June 2025 (9,460).
June had the highest number of returns in the £145,001 to £250,000 LBTT band (3,070 returns), followed by the £325,001 to £750,000 band (1,990 returns), the £250,001 to £325,000 band (1,510 returns) and the £750,000+ band (100 returns). June also had 2,850 returns in the Up to £145,000 band, where no tax was due.
June 2026 had the highest number of returns in the £325,001 to £750,000 band (1,990 returns) compared to all previous months.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £14.5 million in June 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – June 2026.
Non-residential LBTT, excluding ADS, was 27% higher in June 2026 (£14.5m) than in May 2026 (£11.4m) and 19% lower than in June 2025 (£17.9m).
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 June 2026 was 600. The number of Lease Reviews submitted was 740. The number of new Leases submitted was 370.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, June 2025 – June 2026.
Non-residential conveyance returns increased by 9% in June 2026 (600 returns) compared to May 2026 (550 returns).
The number of new leases in June 2026 equaled the number in May 2026 (370 returns).
Lease review returns in June 2026 increased by 4% (740 returns) compared to May 2026 (710 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 1,780 in June 2026.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of June, 2016-2026.
The number of returns with ADS due was 1,780 in June 2026. This is 9% higher than in May 2026 (1,640 returns) and 1% lower than in June of the previous year (1,800 returns).
June 2017 had the highest number of June returns with ADS due, with 2,220.
Gross ADS declared in June 2026 was £24.3 million.
Figure 6: Column chart displaying gross ADS declared due in each month of June, 2016-2026.
Gross ADS in June 2026 (£24.3m) was 8% higher than in May 2026 (£22.5m) and 2% lower than in June 2025 (£24.7m)
Gross ADS in June 2026 was the second highest of all previous months of June after June 2025.
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