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

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.7m in September 2026. This was 9% lower than in August 2026 (£52.3m) and 12% lower than in September 2025 (£54.1m). 
  • Non-residential LBTT, excluding ADS, was £12.5m in September 2026. This was 10% higher than August 2026 (£11.4m) and 35% lower than September 2025 (£19.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions. 

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

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in August 2026. This was 1% lower than in July 2026 (£52.9m) and 3% higher than in August 2025 (£50.7m). 
  • Non-residential LBTT, excluding ADS, was £11.4m in August 2026. This was 25% lower than July 2026 (£15.3m) and 47% lower than August 2025 (£21.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions. 

Scottish Landfill Tax (SLfT) statistics: Q1 2026-27, April - June 2026

Key points

  • £19.0 million in Scottish Landfill Tax (SLfT) was declared payable in Q1 2026/27 (April – June 2026). Total standard rate tonnage was 141,600 tonnes and total lower rate tonnage was 64,900 tonnes.
  • Standard rate tonnage increased substantially from 67,200 tonnes in Q4 2025/26 to 141,600 tonnes in Q1 2026/27, but remained the lowest Q1 (April to June) total on record. Lower rate tonnage fell to 64,900 tonnes, the lowest quarterly total since SLfT was introduced in 2015.

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

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.9m in July 2026. This was 12% higher than in June 2026 (£47.1m) and 1% higher than in July 2025 (£52.2m). 
  • Non-residential LBTT, excluding ADS, was £15.3m in July 2026. This was 5% higher than June 2026 (£14.6m) and 50% lower than July 2025 (£30.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions. 

Let’s stay in touch!

Connect with us online

Visit our website

Submit your tax returns via our Scottish Electronic Tax System, read our latest guidance and find out more about Scotland’s devolved taxes.

revenue.scot

Follow us on LinkedIn

Submit your tax returns via our Scottish Electronic Tax System, read our latest guidance and find out more about Scotland’s devolved taxes. Join our LinkedIn community for corporate news, insights from our statistical publications and updates on Scotland’s devolved taxes.

Help shape the future of Revenue Scotland's digital tax platform

Revenue Scotland is beginning work to procure and develop the next generation of its Scottish Electronic Tax System (SETS), known as SETS. 

SETS is the online platform used by taxpayers, agents and other representatives to manage tax transactions and access Revenue Scotland services. As we prepare for the third version of SETS, we want to hear from the people and organisations who use the service today. 

Reappointment of Co-Opted Members of Revenue Scotland Board Committees

We are pleased to announce the reappointment of the three co-opted members of Revenue Scotland’s Board Committees: Elizabeth Barnes to the Staffing and Equalities Committee, Julie Hesketh-Laird, and Stephen Ramsay, both to the Audit and Risk Committee.

These reappointments will be for a further 18-month term, running from 3 August 2026 to 2 February 2028.

Welcoming the reappointments, Aidan O’Carroll, Chair of the Revenue Scotland Board, said:

Subscribe to