Key points
- Total LBTT excluding Additional Dwelling Supplement (ADS) was £68.4m in October 2024. This is the third highest of any month next to July 2024 (£71.6m) and December 2021 (£73.6m), and equal to November 2022.
- Residential LBTT excluding ADS (£48.0) was the second highest for any month of October and the fifth highest of any month overall. Two of the higher monthly totals were within the previous three months – July 2024 (£52.0m) and August 2024 (£48.8m).
- Non-residential revenues are highly variable between months, due to the impact of small numbers of high value transactions.
- Non-residential LBTT excluding ADS was £20.4m in October 2024. This was the second highest figure for the month of October and was above average compared to the previous 12 months (£16.9m)
- Gross Additional Dwelling Supplement for October was £24.5m, the second highest figure for any month. The number of transactions with ADS declared was the second lowest for the month of October (2,120).
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