Monthly LBTT Statistics

Up to and including May 2024.

Monthly LBTT Statistics


A total self reported tax liability of £70.9m was declared by taxpayers in September 2021, £11.2m less than August 2021, and £24.3m more than September 2020.

In comparison to the previous month, residential liabilities decreased by £4.2m and non-residential liabilities decreased by £7.0m.

A total of 11,030 notifiable land and building transactions were reported in September 2021, which is 1,070 less than August 2021, and 420 less than September 2020.

Note - a correction was made on 18 October 2021 to the second half of the sentence immediately above. Previously the published differences in numbers of transactions (compared to August 2021 and September 2020) were incorrect. All other data in this section, and all data in the tables of this publication remain unchanged.

Revenue Scotland apologises for any inconvenience caused by this error.