Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.7m in September 2026. This was 9% lower than in August 2026 (£52.3m) and 12% lower than in September 2025 (£54.1m).
- Non-residential LBTT, excluding ADS, was £12.5m in September 2026. This was 10% higher than August 2026 (£11.4m) and 35% lower than September 2025 (£19.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for September 2026 was £26.1m, 1% lower than August 2026 (£26.4m) and 10% lower than in September 2025 (£29.1m).
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 £47.7 million in September 2026.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – September 2026.
Residential LBTT, excluding ADS, in September 2026 (£47.7m) was 9% lower than in August 2026 (£52.3m) and 12% lower than in September 2025 (£54.1m).
The number of Residential LBTT returns in September 2026 was 9,010.
Figure 2: Column chart showing residential LBTT returns submitted for each month of September, 2015-2026.
There were 9,010 residential LBTT returns submitted in September 2026, 9% lower than were submitted in September 2025 (9,910).
September 2026 had the highest number of returns in the £145,001 to £250,000 LBTT band (2,940 returns), followed by the “Up to £145,000” band (2,690), where no tax was due. These were followed by the £325,001 to £750,000 band (1,790 returns), the £250,001 to £325,000 band (1,470 returns) and the £750,000+ band (130 returns).
Non-Residential LBTT excluding ADS
Non-residential LBTT, excluding ADS, was £12.5 million in September 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – September 2026.
Non-residential LBTT, excluding ADS, was 10% higher in September 2026 (£12.5m) than in August 2026 (£11.4m) and 35% lower than in September 2025 (£19.3m).
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 September 2026 was 630. The number of Lease Reviews submitted was 760. The number of new Leases submitted was 350.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, September 2025 – September 2026.
Non-residential conveyance returns were 15% higher in September 2026 (630 returns) compared to August 2026 (550 returns).
The number of new lease returns was 17% higher in September 2026 (350 returns) compared to August 2026 (300 returns).
Lease review returns were 4% lower in September 2026 (760 returns) compared to August 2026 (790 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 1,770 in September 2026.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of September, 2016-2026.
The number of returns with ADS due was 1,770 in September 2026. This is 5% higher than in August 2026 (1,690 returns) and 9% lower than in September 2025 (1,940 returns).
September 2020 had the highest number of September returns with ADS due, with 2,320.
Gross ADS declared in September 2026 was £26.1 million.
Figure 6: Column chart displaying gross ADS declared due in each month of September, 2016-2026.
Gross ADS in September 2026 (£26.1m) was 1% lower than in August 2026 (£26.4m) and 10% lower than in September 2025 (£29.1m)
Gross ADS in September 2026 was the second highest of all previous months of September after September 2025.
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