Monthly LBTT Statistics May 2021

View monthly publication of Land and Buildings Transaction Tax.


A total self reported tax liability of £53.8m was declared by taxpayers in May 2021, £9.4m higher than April 2021, and £36.7m higher than May 2020.

In comparison to the previous month, residential liabilities increased by £10.5m and non-residential liabilities decreased by £1.1m.

A total of 9,860 notifiable land and building transactions were reported in May 2021, which is 1,650 more than April 2021, and 6,280 more than May 2020. 

[Note – the data file originally provided was incorrect (please ignore it), and was replaced with the correct data file shortly after publication. Revenue Scotland apologises for this error].