Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £36.7m in May 2025. This was 5% lower than in April 2025 (£38.6m) and 4% lower than in May 2024 (£38.1m).
- Non-residential LBTT, excluding ADS, was £16m in May 2025. This was 2% lower than April 2025 (£16.3m) and 12% lower than May 2024 (£18.1m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for May was £23.1m, 3% lower than April 2025 (£23.7m) and 5% higher than in May 2024 (£21.9). 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
Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £36.7 million in May 2025. This is a 5% decrease compared to April 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – May 2025.
Residential LBTT, excluding ADS, was 5% lower in May 2025 (£36.7m) than in the previous month (£38.6m). Typically, residential LBTT is higher in May than in April, but due to fewer conveyances in the highest tax band (£750k +) the figure for May this year is slightly lower than in April. This is despite a higher total number of residential returns being submitted, as most of the increase in returns was in the bottom three tax bands.
Residential LBTT, excluding Additional Dwelling Supplement (ADS), was the second highest for the month of May(£36.7 million).
Figure 2: Residential LBTT, excluding ADS, declared in May of each year, 2015-2025.
Residential LBTT, excluding ADS, was 4% lower in May 2025 (£36.7m) than in May 2024 (£38.1m). The number of residential LBTT returns submitted was only slightly in May 2025 (8,630) versus May 2024 (8,610). The higher LBTT figure in May 2024 is almost entirely due to LBTT due from conveyances in the highest (£750k +) tax band.
8,630 Residential LBTT returns were submitted in May 2025.
Figure 3: Residential LBTT returns submitted in May each year, 2015-2025.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £16 million in May 2025. This is a 2% decrease compared to April 2025.
Figure 4: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 –May 2025.
Non-residential LBTT, excluding ADS, was 2% lower in May 2025 (£16m) compared to the previous month (£16.3m). This is consistent with the general trend of non-residential LBTT decreasing from April to May.
The number of non-residential conveyance returns submitted in May 2025 (590) decreased by 19% compared to April 2025 (730). Leases increased by 3% and lease reviews increased by 2% compared to the previous month.
Figure 5: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, April 2024 – May 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,670 in May 2025. This is 13% lower than May 2024 and is the second lowest for any month of May on record.
Figure 6: Bar chart displaying the number of LBTT returns received which declared ADS due, for each month of May, 2016-2025.
The number of returns with ADS due was the second lowest for the month of May (1,670), as was the percentage of residential returns with ADS due (19% in May 2025; in May 2024 the figure was 22% and in May 2023 it was 22%). The fact that gross ADS is higher in May 2025 (£23.1m) than in most previous years is due to the increase in the rate of ADS from 6% to 8% in December 2024.
Gross ADS declared in May 2025 was £23.1 million. This is the highest for any month of May.
Figure 7: Bar chart displaying gross ADS declared due in each month of May, 2016-2025.
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