Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.7m in October 2025. This was 3% less than in September 2025 (£54.1m) and 10% higher than in October 2024 (£47.9m). This was the second highest amount of residential LBTT for any single month, the highest being September 2025.
- Non-residential LBTT, excluding ADS, was £15.1m in October 2025. This was 20% lower than September 2025 (£18.8m) and 26% lower than October 2024 (£20.4m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for October was £27.9m, 4% lower than September 2025 (£29.0m) and 14% higher than in October 2024 (£24.5m). 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
Figure 1: Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.7 million in October 2025. This is a 3% decrease compared to September 2025.
Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – October 2025.
Residential LBTT, excluding ADS, was £52.7m in October 2025, which is the second highest monthly figure yet. The highest was in September 2025 (£54.1m).
Figure 2: Residential LBTT returns in October 2025 (10,100) increased by 2% compared with last October (9,870).
Column chart showing residential LBTT returns submitted in October each year, 2015-2025.
There were 10,100 residential LBTT returns submitted in October 2025, which is 2% higher than in October 2024, and is the third highest number of residential returns for the month of October over the last 11 years (October 2020 being the highest with 11,980, followed by October 2018 with 10,180).
October 2025 had the second highest number of residential returns in the £325,001 - £750,000 band, of any month, with 1,940 returns. The highest number of residential returns in the £325,001 - £750,000 band was in September 2025, with 1,960 returns. October 2025 had the joint fourth highest number of residential returns in the £250,001 - £325,000 band, of any month, with 1,590 returns.
Non-Residential LBTT, excluding ADS
Figure 3: Non-residential LBTT, excluding ADS, was £15.1 million in October 2025.
Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – October 2025.
Non-residential LBTT, excluding ADS, was 20% lower in October 2025 (£15.1m) than in the previous month (£18.8m) and was 26% (£5.3m) lower than in October 2024 (£20.4m).
Figure 4: There were 1,100 non-residential LBTT returns submitted in October 2025, excluding reviews of a lease.
Column chart displaying the number of non-residential LBTT returns submitted, excluding lease reviews, October 2015-2025.
There were 1,100 non-residential LBTT returns, excluding lease reviews, submitted in October 2025, the second highest number of returns for October over the last 11 years. The number of non-residential LBTT returns, excluding lease reviews, submitted in October 2025 was 13% lower than in October of the previous year, which was the highest amount recorded for any month of October.
Figure 5: The number of non-residential conveyance returns submitted in October 2025 (660) increased by 8% compared to September 2025 (610). Leases increased by 22% and lease reviews increased by 8% compared to the previous month.
Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, October 2024 – October 2025.
Additional Dwelling Supplement (ADS)
Figure 6: The number of LBTT returns received which declared ADS due was 1,890 in October 2025. This is 11% lower than in October of the previous year and the lowest of all previous months of October.
Column chart displaying the number of LBTT returns received which declared ADS due, for each month of October, 2016-2025.
The number of returns with ADS due was 1,890 in October 2025, which is 11% lower than in October 2024 and is the lowest figure for any month of October. This is a 23% decrease from the peak for the month of October of 2,470 in 2020. The fact that gross ADS is higher in October 2025 (£27.9m) than in all previous years is due to the increase in the rate of ADS from 6% to 8% in December 2024.
Figure 7: Gross ADS declared in October 2025 was £27.9 million. This is the highest for any month of October.
Column chart displaying gross ADS declared due in each month of October, 2016-2025.
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