Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in July 2025. This was 15% higher than in June 2025 (£45.5m) and 1% higher than in July 2024 (£52.0m). This was the highest ever amount of residential LBTT for a single month (July 2024 being second highest).
- Non-residential LBTT, excluding ADS, was £30.7m in July 2025. This was 72% higher than June 2025 (£17.9m) and 57% higher than July 2024 (£19.6m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for July was £28.9m, 17% higher than June 2025 (£24.6m) and 16% higher than in July 2024 (£24.9). 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 £52.3 million in July 2025. This is a 15% increase compared to June 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – July 2025.
Residential LBTT, excluding ADS, was £52.3m in July 2025, which is the highest monthly figure yet, overtaking the previous high of £52.0m in July 2024. It is typical to see a peak in transactions and LBTT during the summer months.
10,160 residential LBTT returns is the second highest for the month of July.
Figure 2: Column chart showing residential LBTT returns submitted in July each year, 2015-2025.
There were 10,160 residential LBTT returns submitted in July 2025, which is 5% higher than in July 2024 and is the second highest July figure, behind 2021 at 10,830.
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £30.7 million in July 2025. This is the highest figure since December 2021.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 –July 2025.
Non-residential LBTT, excluding ADS, was 72% higher in July 2025 (£30.7m) than in the previous month (£17.9m) and was 57% (£11.1m) higher than in July 2024 (£19.6m).
There were 1,010 non-residential LBTT returns submitted in July 2025, excluding reviews of a lease. This is the highest since July 2018, but only by a small margin.
Figure 4: Line chart displaying the number of non-residential LBTT returns submitted, excluding lease reviews, July 2015-2025.
There were 1,010 non-residential LBTT returns submitted in July 2025, which was 6% higher than in June 2025 (1,760) and 1% higher than in July 2024. The disproportionate increase in LBTT compared with the number of returns between July 2024 and July 2025 reflects the fact that non-residential LBTT is highly variable and can be significantly affected by a small number of high value transactions.
The number of non-residential conveyance returns submitted in July 2025 (620) increased by 7% compared to June 2025 (580). Leases increased by 5% and lease reviews increased by 12% compared to the previous month.
Figure 5: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, July 2024 – July 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,940 in July 2025. This is within 1% of the figures for July of the previous two years.
Figure 6: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of July, 2016-2025.
The number of returns with ADS due was 1,940 in July 2025, which is only around a 1% change from either of the figures for July in the previous two years. This is a 13% decrease from the peak for the month of July of 2,240 in 2021. The fact that gross ADS is higher in July 2025 (£28.9m) than in all previous years is due to the increase in the rate of ADS from 6% to 8% in December 2024. It is likely that rising house prices has also had an impact.
Gross ADS declared in July 2025 was £28.9 million. This is the highest for any month of July.
Figure 7: Column chart displaying gross ADS declared due in each month of July, 2016-2025.
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