Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £50.8m in August 2025. This was 3% lower than in July 2025 (£52.2m) and 4% higher than in August 2025 (£48.8m). This was the third highest amount of residential LBTT for any single month (July 2025 being the highest).
- Non-residential LBTT, excluding ADS, was £21.0m in August 2025. This was 32% lower than July 2025 (£30.7m) and 46% higher than August 2024 (£14.4m). 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 £27.5m, 5% lower than July 2025 (£29.1m) and 20% higher than in August 2024 (£22.9). 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 £50.8 million in August 2025. This is a 3% decrease compared to July 2025.
Figure 1: Line chart displaying residential LBTT, excluding ADS, by month, April 2015 – August 2025.
Residential LBTT, excluding ADS, was £50.8m in July 2025, which is the third highest monthly figure yet, behind July 2025 (£52.2m) and July 2024 (£52.0m). It is typical to see a peak in transactions and LBTT during the summer months.
Residential LBTT returns increased slightly compared with last August, but were not remarkably high.
Figure 2: Column chart showing residential LBTT returns submitted in August each year, 2015-2025.
There were 9,780 residential LBTT returns submitted in August 2025, which is 2% higher than in August 2024. Ranking the number of residential returns from each month of August for the last 11 years, 9,780 is the middle value (ranked sixth).
Non-Residential LBTT, excluding ADS
Non-residential LBTT, excluding ADS, was £21.0 million in August 2025.
Figure 3: Line chart displaying non-residential LBTT, excluding ADS, by month, April 2015 – August 2025.
Non-residential LBTT, excluding ADS, was 32% lower in August 2025 (£21.0m) than in the previous month (£30.7m) and was 46% (£6.6m) higher than in August 2024 (£14.4m).
There were 940 non-residential LBTT returns submitted in August 2025, excluding reviews of a lease.
Figure 4: Column chart displaying the number of non-residential LBTT returns submitted, excluding lease reviews, August 2015-2025.
There were 940 non-residential LBTT returns submitted in August 2025, which was slightly higher than in August of the two previous years, and roughly average for the month of August based on the last ten years.
The number of non-residential conveyance returns submitted in August 2025 (590) decreased by 5% compared to July 2025 (620). Leases decreased by 10% and lease reviews decreased by 14% compared to the previous month.
Figure 5: Line chart displaying the number of non-residential LBTT returns submitted, by type of return, by month, August 2024 – August 2025.
Additional Dwelling Supplement (ADS)
The number of LBTT returns received which declared ADS due was 1,860 in August 2025. This is 4% fewer than in August of the previous year.
Figure 6: Column chart displaying the number of LBTT returns received which declared ADS due, for each month of August, 2016-2025.
The number of returns with ADS due was 1,860 in August 2025, which is 4% fewer than in August 2024 and is the second lowest figure for any month of August. This is a 24% decrease from the peak for the month of August of 2,450 in 2022. The fact that gross ADS is higher in August 2025 (£27.5m) 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 August 2025 was £27.5 million. This is the highest for any month of August.
Figure 7: Column chart displaying gross ADS declared due in each month of August, 2016-2025.
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