Monthly LBTT Statistics
Commentary
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.
Revenue Scotland apologises for any inconvenience caused by this error.