Monthly LBTT Statistics

Up to and including August 2023.


  • A total self-reported tax liability of £83.9m was declared by taxpayers in August 2023. This is up 10% on last month.
  • The tax liability, excluding ADS, declared in August 2023 was £62.4m. This is £5.7m more than July 2023, and £2m less than August 2022.
  • In comparison to the previous month, residential liabilities, excluding ADS, increased by £1.6m and non-residential liabilities, excluding ADS, increased by £4m.
  • A total of 10,280 notifiable land and building transactions were reported in August 2023, which is 10 fewer than July 2023, and 1,510 fewer than August 2022.
  • 8,950 residential LBTT returns were submitted in August 2023, which is the second lowest number for the month of August. The lowest ever August figure (6,460) was recorded in 2020, which was affected by the COVID 19 pandemic.
We have made some changes to our LBTT publication this month in order to maximise accessibility and readability. If you have any feedback on these changes or suggestions about our monthly LBTT publication please get in touch at: