Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in August 2026. This was 1% lower than in July 2026 (£52.9m) and 3% higher than in August 2025 (£50.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in August 2026. This was 25% lower than July 2026 (£15.3m) and 47% lower than August 2025 (£21.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for August 2026 was £26.4m, 0.4% lower than July 2026 (£26.5m) and 4% lower than in August 2025 (£27.4m).
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 £52.3 million in August 2026.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – August 2026.
Residential LBTT, excluding ADS, in August 2026 (£52.3m) was 1% lower than in July 2026 (£52.9m). Residential LBTT, excluding ADS, in August 2026 was the highest August figure on record, being 3% higher than the second highest figure in August 2025 (£50.7m).
The number of Residential LBTT returns in August 2026 was 9,060.
Figure 2: Column chart showing residential LBTT returns submitted for each month of August, 2015-2026.
There were 9,060 residential LBTT returns submitted in August 2026, 7% lower than were submitted in July 2025 (10,150).
August had the highest number of returns in the £145,001 to £250,000 LBTT band (2,860 returns), followed by the £325,001 to £750,000 band (1,920 returns), the £250,001 to £325,000 band (1,450 returns) and the £750,000+ band (150 returns). July also had 2,680 returns in the Up to £145,000 band, where no tax was due.
Non-Residential LBTT excluding ADS
Non-residential LBTT, excluding ADS, was £11.4 million in August 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – August 2026.
Non-residential LBTT, excluding ADS, was 25% lower in August 2026 (£11.4m) than in June 2026 (£15.3m) and 47% lower than in August 2025 (£21.7m).
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 August 2026 was 550. The number of Lease Reviews submitted was 790. The number of new Leases submitted was 290.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, August 2025 – August 2026.
Non-residential conveyance returns were 7% lower in August 2026 (550 returns) compared to July 2026 (590 returns).
The number of new lease returns was 29% lower in August 2026 (290 returns) compared to July 2026 (410 returns).
Lease review returns were 4% lower in August 2026 (790 returns) compared to July 2026 (820 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 1,690 in August 2026.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of August, 2016-2026.
The number of returns with ADS due was 1,690 in August 2026. This is 3% lower than in June 2026 (1,740 returns) and 9% lower than in August of the previous year (1,860 returns).
August 2022 had the highest number of August returns with ADS due, with 2,450.
Gross ADS declared in August 2026 was £26.4 million.
Figure 6: Column chart displaying gross ADS declared due in each month of August, 2016-2026.
Gross ADS in August 2026 (£26.4m) was 0.4% lower than in July 2026 (£26.5m) and 4% lower than in August 2025 (£27.4m)
Gross ADS in August 2026 was the second highest of all previous months of August after August 2025.
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