Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in October 2026. This was 1% higher than in September 2026 (£47.7m) and 8% lower than in October 2025 (£52.6m).
- Non-residential LBTT, excluding ADS, was £20.2m in October 2026. This was 62% higher than September 2026 (£12.5m) and 43% higher than October 2025 (£14.1m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for September 2026 was £26.4m, 1% higher than September 2026 (£26.2m) and 6% lower than in October 2025 (£28.0m).
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 £48.2 million in October 2026.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – October 2026.
Residential LBTT, excluding ADS, in October 2026 (£48.2m) was 1% higher than in September 2026 (£47.7m) and 8% lower than in October 2025 (£52.6m).
The number of Residential LBTT returns in October 2026 was 9,080.
Figure 2: Column chart showing residential LBTT returns submitted for each month of October, 2015-2026.
There were 9,080 residential LBTT returns submitted in October 2026, 10% lower than were submitted in October 2025 (10,100).
October 2026 had the highest number of returns in the £145,001 to £250,000 LBTT band (3,080 returns), followed by the “Up to £145,000” band (2,640), where no tax was due. These were followed by the £325,001 to £750,000 band (1,810 returns), the £250,001 to £325,000 band (1,420 returns) and the £750,000+ band (130 returns).
Non-Residential LBTT excluding ADS
Non-residential LBTT, excluding ADS, was £20.2 million in October 2026.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – October 2026.
Non-residential LBTT, excluding ADS, was 62% higher in October 2026 (£20.2m) than in September 2026 (£12.5m) and 43% higher than in Otober 2025 (£14.1m). This is the highest monthly value since December 2025 (£26.0m).
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 October 2026 was 680. The number of Lease Reviews submitted was 920. 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, October 2025 – October 2026.
Non-residential conveyance returns were 8% higher in October 2026 (680 returns) compared to September 2026 (630 returns).
The number of new lease returns was the same in October 2026 (350 returns) as it was in September 2026 (350 returns).
Lease review returns were 21% higher in October 2026 (920 returns) compared to September 2026 (760 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 1,740 in October 2026.
Figure 5: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of October, 2016-2026.
The number of returns with ADS due was 1,740 in October 2026. This is 2% lower than in September 2026 (1,770 returns) and 8% lower than in October 2025 (1,890 returns).
October 2020 had the highest number of October returns with ADS due, with 2,470.
Gross ADS declared in October 2026 was £26.4 million.
Figure 6: Column chart displaying gross ADS declared due in each month of October, 2016-2026.
Gross ADS in October 2026 (£26.4m) was 1% higher than in September 2026 (£26.2m) and 6% lower than in October 2025 (£28.0m)
Gross ADS in October 2026 was the second highest of all previous months of October after October 2025.
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