Monthly LBTT Statistics

Up to and including January 2024.


  • A total of £50.8m LBTT was declared by taxpayers in January 2024. This is 38% lower than December 2023.
  • LBTT, excluding ADS, declared in January 2024 was £35.2. This is £28.5m less than December 2023, and £4.7m less than January 2023.
  • In comparison to December 2023, residential LBTT declared, excluding ADS, decreased by £9.3m. Non-residential revenue, excluding ADS, decreased by £19.4m.
  • A total of 7,290 notifiable land and building transactions were reported in January 2024, which is 2,290 fewer than last month, and 350 more than January 2023.
  • 5,980 residential LBTT returns were submitted in January 2024, which is 270 more than in January 2023.