Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in November 2025. This was 9% lower than in October 2025 (£52.7m) and 7% higher than in November 2024 (£45.0m). This was the highest amount for any month of November.
- Non-residential LBTT, excluding ADS, was £22.6m in November 2025. This was 59% higher than October 2025 (£14.2m) and 0.4% higher than November 2024 (£22.5m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for November was £27.1m, 3% lower than October 2025 (£27.9m) and 18% higher than in November 2024 (£23.0m). Note that the rate of ADS changed from 6% to 8% where the contract for the transaction was entered into after 4th December 2024.
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 November 2025. This is a 9% decrease compared to October 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – November 2025.
Residential LBTT, excluding ADS, was £48.2m in November 2025, which is the highest figure for November and the ninth highest figure for any month, the highest being September 2025 (£54.2m).
Residential LBTT returns in November 2025 (9,180) decreased by 1% compared with last November (9,270).
Figure 2: Column chart showing residential LBTT returns submitted in November each year, 2015-2025.
There were 9,180 residential LBTT returns submitted in November 2025, which is 1% lower than in November 2024, and is the second lowest number of residential returns for the month of November over the last 11 years (November 2023 being the lowest with 8,130).
November 2025 had the lowest number of residential returns for any month of November in the nil-rate (£0 - £145,000) LBTT band, with 2,790 returns, and the highest number of residential returns for the month of November in both the £250,001 to £325,000 band (1,490 returns) and the £325,001 to £750,000 band (1,790 returns).
There were 120 returns in the top LBTT band (over £750,000) in November 2025. This is equal to the figures in November 2023 and 2024, and just below the highest figure of 130 in November 2022.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £22.6 million in November 2025.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – November 2025.
Non-residential LBTT, excluding ADS, was 59% higher in November 2025 (£22.6m) than in the previous month (£14.2m) and was 0.4% higher than in November 2024 (£22.5m).
There were 1,010 non-residential LBTT returns submitted in November 2025, excluding reviews of a lease.
Figure 4: Column chart displaying the number of non-residential LBTT returns submitted, excluding lease reviews, November 2015-2025.
There were 1,010 non-residential LBTT returns, excluding lease reviews, submitted in November 2025, 11% lower than in November of the previous year and the fourth lowest number of returns for November over the last 11 years.
The number of non-residential conveyance returns submitted in November 2025 (630) decreased by 5% compared to October 2025 (660). Leases decreased by 14% and lease reviews decreased by 17% compared to the previous month.
Figure 5: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, November 2024 – November 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,780 in November 2025. This is 11% lower than in November of the previous year and the lowest of all previous months of November.
Figure 6: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of November, 2016-2025.
The number of returns with ADS due was 1,780 in November 2025, which is 11% lower than in November 2024 and is the lowest figure for any month of November. This is a 29% decrease from the peak for the month of November of 2,490 in 2021. The fact that gross ADS is higher in November 2025 (£27.1m) than in all previous November months is due to the increase in the rate of ADS from 6% to 8% in December 2024.
Gross ADS declared in November 2025 was £27.1 million. This is the highest for any month of November.
Figure 7: Column chart displaying gross ADS declared due in each month of November, 2016-2025.
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