Land and Buildings Transaction Tax (LBTT) monthly statistics: October 2026

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in October 2026. This was 1% higher than in September 2026 (£47.7m) and 8% lower than in October 2025 (£52.6m). 
  • Non-residential LBTT, excluding ADS, was £20.2m in October 2026. This was 62% higher than September 2026 (£12.5m) and 43% higher than October 2025 (£14.1m). Non-residential revenues are highly variable between months because of small numbers of high value transactions. 

Accountability Report

Statement of the Accountable Officer’s Responsibilities

Under section 19(4) of the Public Finance and Accountability (Scotland) Act 2000, Scottish Ministers have directed Revenue Scotland to prepare for each financial year a statement of accounts in the form and on the basis set out in the Accounts Direction. The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of Revenue Scotland and of its income and expenditure, Statement of Financial Position and cash flows for the financial year. 

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